IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR MONDAY, THE 5TH MARCH 2007 / 14TH PHALGUNA 1928 WP(C).No. 18005 of 2004(R) ------------------------------------- PETITIONER: ----------------- ZAKEER HUSSAIN VAKKAYIL KUTTAMATH ARAKKAL, VEEKAY TEA COMPANY, 4TH FLOOR, INDUS AVENUE, CALICUT, AND RESIDING AT VEEKAY HOUSE, EDAYOOR P.O., VALANCHERI, MALAPPURAM DISTRICT. BY ADV. SRI.M.RAMESH CHANDER SRI.P.RAGHUNATH RESPONDENTS: ---------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO TRANSPORT DEPARATMENT, THIRUVANANTHAPURAM. 2. REGIONAL TRANSPORAT OFFICER, TIRUR. 3. JOINT REGIONAL TRANSPORT OFFICER, TIRUR. 4. THE SALES TAX OFFIER, MATTANCHERRY. BY GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/03/2007,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 18005/2004 R APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE IMPORT APPLICATION DT. 12/5/2004. EXT.P2. COPY OF THE BILL OF ENTRY DT. 3/6/04. EXT.P3. COPY OF THE AFFIDAVIT DT. 23/5/2004. EXT.P4. COPY OF THE CHALAN DT. 3/6/04. True copy tga K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO.18005 OF 2004-R ----------------------------------------- JUDGMENT In view of the judgment of the Division Bench of this Court in O.P.No.434/1996 and connected cases, the writ petition is allowed. It is declared that the petitioner is not liable to pay any entry tax. The bank guarantee furnished by the petitioner shall be released. 5th March, 2007. K.BALAKRISHNAN NAIR, JUDGE. Nm/