IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 10753 of 2008(E) --------------------------------- PETITIONER(S): ------------------- S.RAMACHANDRA KURUP, MANAGING PARTNER, ARCHANA HOSPITAL, PANDALAM, PATHANAMTHITTA DISTRICT. BY ADV. SRI.C.B.SREEKUMAR RESPONDENT(S): -------------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVT., DEPARTMENT OF REVENUE, SECRETARIAT, TRIVANDRUM. 2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PATHANAMTHITTA. 3. THE TAHSILDAR, ADOOR TALUK OFFICE, ADOOR. R1 TO R3 BY GOVT.PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ WP(C).No. 10753/2008(E) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE DEMAND NOTICE DATED 27/04/2006 BEARING NO.1/04-05(11)/05-06 OF THE 2ND RESPONDENT. P2: COPY OF THE DEMAND NOTICE UNDER FORM NO.4 DATED 23/06/2006 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT. P3: COPY OF THE DEMAND NOTICE UNDER FORM NO. 10 DATED 05/10/2006 RECEIVED BY THE PETITIONER FROM THE 3RD RESPONDENT. P4: COPY OF THE DEMAND NOTICE UNDER FORM NO. 1 DATED 05/10/2006 RECEIVED BY THE PETITIONER FROM THE 3RD RESPONDENT. P5: COPY OF THE DEMAND NOTICE UNDER FORM NO. 10 DATED 05/10/2006 RECEIVED BY THE PETITIONER FROM THE 3RD RESPONDENT. P6: COPY OF THE EMAND NOTICE UNDER FORM NO. 1 DATED 05/10/2006 RECEIVED BY THE PETITIONER FROM THE 3RD RESPONDENT. P7: COPY OF THE JUDGMENT DATED 04/12/2006 IN WPC.NO.28285/2006 PASSED BY THIS HON'BLE COURT. P8: COPY OF THE PETITION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 07/03/2008. RESPONDENT'S EXHIBITS NIL /TRUE COPY/ P.A. TO JUDGE svs/ P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10753 OF 2008 ......................................................................... Dated this the 28th October , 2010 J U D G M E N T The petitioner has approached this Court with the following prayers: (i) declare that petitioner is not liable to pay any amount as entry tax as demanded in Exhibits P1 to P6 and quash the same by issuing a writ of certiorari; (ii) issue a writ of mandamus or any other appropriate writ, direction or order directing the respondents 2 & 3 not to insist to pay the entry tax as demanded in Exhibits P1 to P6; (iii) grant such other reliefs which the petitioner may seek from time to time and this Honourable Court may deem fit to be granted in the circumstances. 2. The learned Sr. Government Pleader appearing for the W.P.(C) No. 10753 OF 2008 2 respondents submits that though by virtue of the law declared by this Court in Thressiamma L. Chirayil vs. State of Kerala [2007 (1) KLT 303], the position stands answered in favour of the petitioner, the matter is still pending consideration before the Apex Court in the SLP preferred therefrom. 3. Considering the position as above, the challenge raised by the petitioner against Exts.P1 to P6 stands sustained in view of the law declared as referred to herein before and accordingly Exts. P1 to P6 are set aside. However, it is made clear that this will be without prejudice to the rights and liberties of the respondents to proceed with the matter subject to the outcome of the SLP stated as pending before the Apex Court. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk