IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH JUNE 2008 / 28TH JYAISHTA 1930 WP(C).No. 18209 of 2008(P) -------------------------- PETITIONER: ------------------ N.K. VAHEIDA, DIAMOND TRADERS, SHK COMPLEX, KOOTHUPATHA, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ---------------------- 1. STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. ASSISTANT COMMISSIONER (AA), COMMERCIAL TAXES, PALAKKAD. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 4. TAHSILDAR (RR), PALAKKAD. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.18209 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of June, 2008 JUDGMENT The question raised relates to the validity of levy of additional court fee under Section 76 of the Court Fees Act for maintaining the appeal under the VAT Act. The issue had received the attention of this court and it had been concluded by a Division Bench of this court in the decision reported in Chackolas Spinning and Weaving Mills Ltd. v. State of Kerala (2006(1) KLT 989). It is the case of the petitioner that the petitioner has raised some other contentions also. In such circumstances, following the same, the writ petition stands dismissed. (K.M. JOSEPH, JUDGE) sb