IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 OP.No. 22681 of 2001(A) ----------------------- PETITIONER: ------------ THALIYATH POLSON, S/O.H.P.THALIYATH, H. NO.XIII/775, THOPPIL ROAD, EDAPPALLY P.O. KOCHI-682 023. BY ADV. SRI.SUNNY VARGHESE RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE SPECIAL SECRETARY FOR REVENUE AND TAXES, TRIVANDRUM. 2. THE REGIONAL TRANSPORT OFFICER, OFFICE OF THE R.T.O., KAKKANADU, ERNAKULAM. 3. THE COMMERCIAL SALES TAX OFFICER, IIND CIRCLE, PALARIVATTOM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 01/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.36981/2001 IN O.P. NO.22681/2001 DISMISSED: 1.2.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF BILL OF ENTRY DT.14.6.2001. P2: TRUE COPY OF CHALAN VIDE TR6, 99005759 ON 5.7.2001. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.22681 of 2001 .................................................................... Dated this the 1st day of February, 2008. JUDGMENT The issue raised i.e. liability for entry tax on the imported vehicle, is covered by decision of this court in THRESIAMMA L. CHIRAYIL V. STATE OF KERALA (2007(1) KLT 303) in favour of the petitioner. However, since Government Pleader submitted that State has filed appeal against the decision of this court, this O.P. is allowed directing the respondents not to recover any entry tax, but leaving freedom to the respondents to recover entry tax without filing any appeal to the Supreme Court, if the issue is decided in favour of the State in the pending appeal. C.N.RAMACHANDRAN NAIR Judge pms