IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 W.A.No.36 of 2005 ------ ------------------------------- AGAINST THE JUDGEMENT IN W.P.(C).NO.36/2005 DATED 03/01/2005 .................... APPELLANT/PETITIONER:- -------------------------------------- JACOB V. MANAUEL, VALLANAT HOUSE, 12/440, PANAYAPPILLY, KOCHI-682 002. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. THE ADDITIONAL REGISTERING AUTHORITY, JOINT REGIONAL TRANSPORT OFFICE, MATTANCHERRY, ERNAKULAM DISTRICT. 2. SALES TAX OFFIER, MATTANCHERRY. BY SENIOR GOVERNMENT PLEADER MR.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.Dattu, C.J. & T.R.Ramachandran Nair, J. -------------------------------------------------------------- W.A.No.36 of 2005 -------------------------------------------------------------- Dated, this the 27th day of May, 2008 JUDGMENT H.L.Dattu,C.J. The charging Section under the provisions of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (“Act” for short) is struck down by this Court in the case of Thressiamma L.Chirayil v. State of Kerala [2007 (1) KLT 303]. In view of the striking down of the charging Section under the provisions of the Act, in our opinion, the State cannot levy tax on the entry of scheduled goods into the local area for the purpose of consumption, sale or use therein. 2. Respectfully following the observations made in Thressiamma's case, this Writ Appeal requires to be allowed. 3. Accordingly, we pass the following: Order (i) The Writ Appeal is allowed. (ii) The orders passed by the learned Single Judge and the notice of demand issued by the respondents are quashed. 4. In view of the orders passed in the Writ Appeal, I.A.No.49 of 2005 is dismissed. Ordered accordingly. H.L.Dattu Chief Justice T.R.Ramachandran Nair Judge vku/-