IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 1063 of 2008(B) ------------------------- PETITIONER(S): ------------------------ DR. SUSEELA JOHNY, W/O. JOHNY, AGED 50, HOLY CROSS HOSPITAL, PUDUKAD DESOM, THORAVUR VILLAGE, MUKUNDAPURAM TALUK. BY ADV. SRI.G.SREEKUMAR (CHELUR) SRI.K.RAVI (PARIYARATH) RESPONDENT(S): ------------------------- 1. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE VILLAGE OFFICER, THORAVOOR VILLAGE, MUKUNDAPURAM TALUK, THRISSUR DISTRICT. 3. THE TAHSILDAR, MUKUNDAPURAM TALUK OFFICE. 4. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., FINANCE DEPARTMENT, THIRUVANANTHAPURAM. BY GOVT PLEADER SRI. MANOJ KUNJACHAN FOR R1-4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1063 of 2008(B) APPENDIX: PETITIONER'S EXHIBITS: EXT.P1: A TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT DATED 26.6.01. EXT.P2: A TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT DATED 16.2.01. EXT.P3: A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT DATED 19.09.2001. EXT.P4: A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE THIRD RESPONDENT DATED 19.9.2001. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.A. TO JUDGE. K.VINOD CHANDRAN,J. --------------------------------------- W.P.(C). No. 1063 of 2008 ---------------------------------------- Dated this the 6th day of December, 2011 JUDGMENT The petitioner challenges the demand of entry tax made against the petitioner in accordance with the provisions of Kerala Tax on Entry of Goods into Local Areas Act, 1994. A Division Bench of this Court in 2007(1) KLT 303 Thressiamma L. Chirayil V. State of Kerala held that the collection under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 is unconstitutional. Govt. Pleader would submit that the State has filed SLPs before the Supreme Court against the said judgment. However the demand of entry tax having been held unconstitutional by a Division Bench of this Court the above writ petition has to be allowed upholding the demand made against the petitioner as unconstitutional. However, it is made clear that the demand against the petitioner shall stand revived if the W.P.C. No. 1063 of 2008 -2- Supreme Court upholds the constitutional validity of the enactment. The writ petition is allowed on the above terms. K.VINOD CHANDRAN, JUDGE. Kp/-