IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 26TH MARCH 2010 / 5TH CHAITHRA 1932 WP(C).No. 26987 of 2007(K) -------------------------- PETITIONER(S): --------------- M/S.MODEL MEDI DIAGNOSTIC CENTRE, M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, DR.THOMAS V.PULIKAL. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------- THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE, KALAMASSERY. GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. ....................................................................... WP (C) NO. 26987 OF 2007 ............................................... Dated this the 26th day of March, 2010 J U D G M E N T The petitioner succeeded in obtaining a direction relating to entry tax and obtained Exhibit P1 Judgment. The limited plea here, is for refund of reentry tax paid. In terms of Exhibit P1 the petitioner, is not liable to pay that amount. Therefore he has entitled to refund. It is stated that Exhibit P1 and connected judgments are pending in special petitions before the Apex Court. Application for stay are also stated to be pending for the last six months. Under such circumstances Exhibit P1 has to treated as final as if now and hence ordered that the entry tax collected from the petitioner will be refunded on the strength of Exhibit P1 provisionally, on the petitioner execute a simple bond without surety to satisfy any WP (C) NO. 26987 OF 2007 2 demand for repayment, if he state is successful before the Apex court. Writ petition ordered accordingly. Sd/- THOTTATHIL B. RADHAKRISHNAN, JUDGE. //True copy// PA to Judge rkc