IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 WA.No. 2012 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.19181/2006 Dated 14/02/2007 .................... APPELLANT(S): RESPONDENTS ------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES(B) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, SALES TAX OFFICE, MUVATTUPUZHA. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFFIQ RESPONDENT(S): PETITIONER ------------------------- E.K.MATHEW, MANAGING DIRECTOR, JAICEE FOODS PVT.LTD., EAST MARADY, MUVATTUPUZHA. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.A. No. 2012 OF 2009 & C.M. Appln. 926 of 2009 -------------------------------------------- Dated this the 17th day of September, 2009 JUDGMENT Ramachandran Nair, J. Appeal is filed with an inordinate delay of 896 days. The issue pertains to respondent's liability for entry tax on the import of machinery for use in his small scale industry. Admittedly Government granted exemption from entry tax liability for machinery imported from 10.5.1998 onwards. It so happened that the machinery imported by the respondent was in April, 1998, that is a few days prior to the date of notification granting exemption. Grant of exemption to imported machinery is essentially a policy decision of the Government to promote industries in the State. We do not think import of machinery by the respondent, a few days prior to the date of notification should entail liability on him. Even though State has taken up the matter before the Supreme Court against the common judgment of this Court 2 declaring Entry Tax Act as invalid, we do not think the respondent's case is one of the usual cases. We therefore dismiss the Delay Condonation Petition as well as the Writ Appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3