IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 OP.No. 16296 of 2001(M) ----------------------- PETITIONER: ------------ GEORGE PAUL, MANAGING PARTNER, M/S. KAMADHENU MILK PRODUCTS, 5/901, KUTTIKATTUKARA, ALUPURAM, UDYOGAMANDAL COCHIN 30 BY ADV. SRI.P.N.PURUSHOTHAMA KAIMAL RESPONDENTS: ------------- 1. SALES TAX OFFICER, 2ND CIRCLE, KALAMASSERY, NORTH PARAVOOR, ERNAKULAM DIST. 2. THE REGISTERING AUTHORITY, REGIONAL TRANSPORT OFFICE, CIVIL LINES, KAKKANAD. 3. INTELLIGENCE OFFICER, INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, GOVT. OF KERALA, PALARIVATTOM, COCHIN 25 BY G.P. SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 25746 OF 2001 IN OP 16296 OF 2001 DISMISSED 23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE PHOTOCOPY OF THE RC BOOK OF PETITIONER'S FORD ESCORT CAR DATED 9.7.97 EXT.P2 TRUE PHOTOCOPY OF THE SUMMONS ISSUED TO PETITIONER DATED 6.7.99 EXT.P3 TRUE PHOTOCOPY OF THE REPLY SUBMITTED BY THE PETITIONER TO FIRST RESPONDENT DATED 27.4.99 EXT.P4TRUE PHOTOCOPY OF THE ORDER ISSUED BY 3RD RESPONDENT DATED 13.4.99 EXT.P5 TRUE PHOTOCOPY OF THE DEMAND NOTICE ISSUED BY FIRST RESPONDENT DATED 20.4.2001 EXT.P6 TRUE PHOTOCOPY OF THE INTERIM ORDER OF THE HIGH COURT OF KERALA IN CMP 23766 OF 2001 IN OP15151 OF 2001 DATED 11.5.2001 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 16296 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Since the issue raised is covered by the decision of this Court reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this O.P. is allowed quashing the demand of entry tax on the imported vehicle. However, if the Supreme Court allows the appeal filed by the State, then respondents will recover tax in terms of the demand with interest. Subject to the above, the amount paid by the petitioner will be refunded to him within two months from the date of production of a copy of this judgement. (C.N. RAMACHANDRAN NAIR) Judge kk 2