IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 WA.No. 1141 of 2006 ------------------------------------ AGAINST THE JUDGEMENT IN WPC.3194/2006 DATED 10-3-2006 .................... APPELLANTS: RESPONDENTS IN THE W.P.C: ---------------------------------------------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SECRETARY (TAXES), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE COMMISSIONER OF EXCISE, THIRUVANANTHAPURAM. 4. THE ASSISTANT EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 5. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 6. THE TAHSILDAR (RR), NEYYATTINKARA, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER SMT.K.MEERA. RESPONDENT:PETITIONER IN THE WPC: ----------------------------------------------------------- SAHADEVA PANICKER.B.K., S/O.LATE BALAKRISHNAN, VATTAVILA VEEDU, KODANGARAVILA, ATHIYANNOOR VILLAGE, THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.C.C.THOMAS THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.1141 of 2006-E ---------------------------------------------- Dated, this the 24th day of July, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in W.P.(C) No.3194 of 2006 dated 10-3-2006. 2. Both the learned counsels appearing for the parties to the lis, would submit that the legal issue raised in this writ appeal is no more debatable in view of the decision of this Court in the case of State of Kerala Vs. Biju Thomas {2007 (4) KHC 552}. 3. Following the decision of this court, the Writ Appeal filed by the Revenue requires to be allowed and it is allowed and accordingly, the order passed by the learned Single Judge is set aside. 4. In view of the order passed in the writ appeal, all pending interlocutory applications are closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS/dk.