IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE K.P.BALACHANDRAN FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WA.No. 1901 of 2008() ---------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.5435/2008 Dated 18/08/2008 .................... APPELLANT: PETITIONER: ---------------------------------------- M/S.BERGER PAINTS INDIA LTD., V.P.MARIKAR ROAD, NEAR TOLL JUNCTION, EDAPALLY, COCHIN-24, REPRESENTED BY ITS ADMINISTRATIVE EXECUTIVE, K.RAMOHAN. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: RESPONDENTS: --------------------------------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, MATTANCHERY AT ALUVA. 2. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, TRISSUR. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SMT. K. MEERA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss J.B. Koshy & K.P. Balachandran, JJ. -------------------------------------- W.A. No. 1901 of 2008 --------------------------------------- Dated this the 19th day of September, 2008 Judgment Koshy,J. Petitioners' goods were seized alleging non-payment of entry tax. This court by Ext.P2 order directed release of petitioners' goods on furnishing a bank guarantee for the entry tax demanded. This court also directed the statutory authorities to dispose of the matter. The matter was contested before the authorities wherein the proceedings were cancelled and Appellate Assistant Commissioner directed refund of the deposit. Since the Appellate Authority held that the demand was illegal, the bank guarantee furnished and any deposit made shall be returned to the petitioner unless the order of the Appellate Authority is interfered by the higher authorities or the Court. The appeal is allowed. J.B.Koshy Judge K.P. Balachandran Judge vaa M.A.C.A.No./2003 2 J.B. KOSHY AND K.P.Balachandran,JJ. ------------------------------------- W.A. No.1901/2008 ------------------------------------- Judgment Date:19th September,2008