IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 RP.No. 453 of 2008(I) --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.20669/2004 Dated 28/11/2007 .................... REVIEW PETITIONER: ----------------- JOSEPH J.PALATHARA, SILVER PALACE, MULLACKEL, ALAPPUZHA. BY ADV. SRI.K.S.HARIHARAPUTHRAN SRI.GEORGE MATHEW RESPONDENTS: ------------- 1. STATE OF KERALA RE[RESENTED BY ITS SECRETARY, GOVERNMENT SECRETRIAT, TRIVANDRUM. 2. SECRETARY OF GOVERNMENT, COMMERCIAL TAXES, TRIVANDRUM. 3. COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. 4. SALES TAX OFFICER, SECOND CIRCLE, ALAPPUZHA. BY G.P. SRI. TEKCHAND THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 22/05/2008, ALONG WITH RP 454 OF 2008 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- R.P. NO. 453/08 in W.P.C. NO.20669/2004 & R.P. NO. 454/08 in W.P.C.NO. 11051/2005 -------------------------------------------- Dated this the 22nd day of May, 2008 ORDER Heard counsel for review petitioner and Government Pleader. The question considered and decided in the judgment, that is discrimination in regard to rate of tax on old silver ornaments and old gold ornaments, stands answered against the petitioner in the judgment under review. Petitioner has no right to have the same rate of tax for old silver ornaments and old gold ornaments. In view of price difference in gold and silver, this Court has held that different rate of tax is perfectly justified. In any case this court has no authority to interfere with discretion of the Government in regard to fixation of rate of tax on various commodities. Even though gold and silver both come within the group of metals, petitioner has no right to press for fixation of uniform rate of tax. Review Petitions are consequently dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2