IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN WEDNESDAY, THE 10TH MARCH 2010 / 19TH PHALGUNA 1931 WA.No. 1572 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.6626/2008 Dated 19/06/2009 .................... APPELLANT(S): RESPONDENTS IN WPC -------------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECREARY, TAXES (A) DEPARTMENT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF EXCISE, EXCISE COMMISSIONERATE, THIRUVANANTHAPURAM 3. THE ASSISTANT EXCISE COMMISSIONER, ERNAKULAM. ADVOCATE GENERAL SRI.C.P.SUDHAKARA PRASAD. RESPONDENT(S): PETITIONERS IN WPC --------------------------------- 1. PREETHY ZACHARIA, W/O. ZACHARIA, CHANDRANKUNNEL HOUSE, PALAI, KOTTAYAM DISTRICT. 2. MERCY XAVIER, W/O. E.J.XAVIER, EDAKKATTUKUDY HOUSE, PUTHUPADY, KOOTHAMANGALAM ERNAKULAM DISTRICT. 3. PRAVEEN XAVIER, S/O. E.J.XAVIER, EDAKKATTUKUDY HOUSE, PUTHUPADY, KOOTHAMANGALAM, ERNAKULAM DISTRICT. 4. WILSON GEORGE, S/O. N.V.VARKEY, NIRAPPEL HOUSE, VELLIYAMATTAM, THODUPUZHA,IDUKKI DISTRICT. 5. MATHEW GEORGE,S/O. N.V.VARKEY, NIRAPPEL HOUSE, KUNNATHUNADU, CHELAMATTOM, OKKAL, ERNAKULAM DISTRICT. 6. JOSE GEORGE, S/O. N.V.VARKEY, NIRAPPEL HOUSE, IRINGOL KARA, PERUMBAVOOR, KUNNATHUNADU TALUK ERNAKULAM DISTRICT 7. M.C.JOSEPH, S/O. CHACKO, MUNDACKAL HOUSE RAMALLOOR, KOTHAMANGALAM,ERNAKULAM DISTRICT. 8. BEENA JOSEPH, W/O. M.C.JOSEPH, MUNDACKAL HOUSE, RAMALLOOR, KOTHAMANGALAM, ERNAKULAM DISTRICT. 9. JOY JOSEPH,S/O. JOSEPH, NEDUMAKNDATHIL HOUSE, CHERANALLOOR (VIA)KOOVAPPADY, ERNAKULAM DISTRICT. 10. BABY JOY W/O. JOY JOSEPH, NEDUMKANDATHIL HOUSE, CHERANALLOOR (VIA) KOOVAPPADY, ERNAKULAM DISTRICT. SRI.RAJAN JOSEPH (SENIOR ADVOCATE) THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 10/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR & P.N.RAVINDRAN, JJ. ---------------------------------------------- W.A. No.1572 of 2009 ---------------------------------------------- Dated 10th March, 2010. J U D G M E N T Balakrishnan Nair, J. The point raised by the appellants, is covered by the judgment of this Court in W.A.1564/2009 and connected cases. Accordingly, the Writ Appeal is allowed. The judgment under appeal is reversed and the Writ Petition is dismissed. K.BALAKRISHNAN NAIR, JUDGE. P.N.RAVINDRAN, JUDGE. tgs K.BALAKRISHNAN NAIR & P.N.RAVINDRAN, JJ. ---------------------------------------------- W.A. No.1572 of 2009 ---------------------------------------------- J U D G M E N T Dated 10th March, 2010.