IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR WEDNESDAY, THE 28TH FEBRUARY 2007 / 9TH PHALGUNA 1928 WP(C).No. 4162 of 2007(U) ----------------------------------- PETITIONER: ----------------- M/S.CAPITHAN EXPORTING CO., SAKTHIKULANGARA, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, ALPHONSE JOSEPH. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER- CUM-SALES TAX OFFICER, IIIRD CIRCLE, KOLLAM. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. MUHAMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 4162/2007 U APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE ASSESSMENT ORDER FOR 99-00 ISSUED BY THE R1. True copy tga K.BALAKRISHNAN NAIR, J. ----------------------------------------- W.P.(C) NO. 4162 OF 2007-U ----------------------------------------- JUDGMENT The petitioner challenges Ext.P1 assessment order under the Entry Tax Act. In view of the decision of the Division Bench of this Court in O.P.No.434/1996 and connected cases, Ext.P1 is quashed and the Writ Petition is allowed. 28th February, 2007. K.BALAKRISHNAN NAIR, JUDGE. Nm/