IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 30TH MAY 2011 / 9TH JYAISHTA 1933 WA.No. 496 of 2007() -------------------- AGAINST THE ORDER IN WPC.10085/2006 Dated 14/02/2007 .................... APPELLANT(S): PETITIONER ------------------------ CITICORP FINANCE (INDIA) LIMITED, GROUND FLOOR, CHIRAMEL COMPLEX, KURISUPALLY ROAD, PERUMANOOR, COCHIN-15, REPRESENTED BY ITS OFFICER- COLLECTIONS HARIHARAN.S. BY ADV. SRI.SATHISH NINAN SRI.SANTHOSH MATHEW RESPONDENT(S): RESPONDENTS -------------------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES(H) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. SR. GOVERNMENT PLEADER SRI.BENNY GERVASIS SRI.P.JACOB VARGHESE FOR R THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 30/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.CHELAMESWAR, C.J. & ANTONY DOMINIC, J. ````````````````````````````````````````````````````````````` W.A. No. 496 of 2007 ````````````````````````````````````````````````````````````` Dated this the 30th day of May, 2011 J U D G M E N T ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ J.Chelameswar, C.J. When the matter was taken up, learned counsel for the appellant as well as the learned Government Pleader submitted that, the issue raised in this writ appeal is no more res integra and squarely covered by the judgment of this Court in W.A.No.540/2007 dated 18.11.2009. In the circumstances, the instant appeal also is dismissed with the clarification given in the above referred judgment. Registry is directed to enclose a copy of the judgment in W.A.No.540/2007 along with this judgment while issuing certified copies. Sd/- (J.CHELAMESWAR, CHIEF JUSTICE) Sd/- (ANTONY DOMINIC, JUDGE) aks/30.05 // True Copy // P.A. To Judge