IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 OP.No. 709 of 2001(H) --------------------- PETITIONER: ------------ SULAIMAN, M., AGED 35 YEARS, SON OF KOYA HAJI, MADAMPAT MANGATKATTIL HOUSE, NIRAMARUTHOOR, TIRUR, MALAPPURAM DIST. BY ADV. SRI.M.SASINDRAN SRI.BEPIN VIJAYAN RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, TIRUR, MALAPPURAM DIST. 2. JOINT RTO, TIRUR. 3. SALES TAX OFFICER, TIRUR. BY GOVERNMENT PLEADER SRI. TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 1151 IF 2001 IN OP 709 OF 2001 DISMISSED 23.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BILL OF ENTRY DATED 4.2.2000 STTING THE AMOUNT OF DUTY PAID BY THE PETITIONER. EXT.P2 TRUE COPY OF THE RELEVANT EXTRACT OF THE RC BOOK OF THE PETITIONER'S CAR KL-10-K1 EXT.P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 1 ISSUED UNDER SECTION 7 OF THE RR ACT. EXT.P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.10 ISSUED UNDER SECTION 34 OF THE RR ACT. EXT.P5 TRUE COPY OF THE PROCEEDINGS DATED 10.8.2000 OF THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS:NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 709 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Since the issue raised is covered by the decision of this Court reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this O.P. is allowed quashing the demand of entry tax on the imported vehicle. However, if the Supreme Court allows the appeal filed by the State, then respondents will recover tax in terms of the demand with interest. (C.N. RAMACHANDRAN NAIR) Judge kk 2