IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 OP.No. 5422 of 2001(U) ---------------------- PETITIONER: ------------ DR. KEZIA SASI, ELOOR HOUSE, KOLENCHERY 682 311 BY ADV. SRI.K.P.DANDAPANI (SR.) RESPONDENTS: ------------- 1. STATE OF KERALA REP. BY THE SECRETARY TO GOVT., TAXES DEPT., TRIVANDRUM. 2. DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE 3. INTELLIGENCE OFFICER, MOBILE SQUAD NO.2, MAHE, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 8922/01 & I.A.9589/06 IN CMP 8992/01, BOTH IN OP 5422 OF 2001 DISMISSED 29.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF HYDRAULIC EXCAVATOR PURCHASED BY THE PETITIONER. EXT.P2 COPY OF THE ORIGINAL INVOICE NO. 600473 DATED 20.7.2000 ISSUED BY M/S. L&T KOMATSU. EXT.P3 COPY OF THE RECEIPT VOUCHER DATED 6.7.2000 FOR RS. 10,000/- ISSUED BY L&T KOMATSU EXT.P3(a) COPY OF THE RECEIPT VOUCHER DATED 23.7.2000 FOR RS. 39,65,180/- ISSUED BY L & T KOMATSU. EXT.P4 TRUE COPY OF THE NOTICE DATED 26.7.2000 ISSUED BY THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE BANK GUARANTEE IN FAVOUR OF THE INTELLIGENCE OFFICER, MAHI, SQUAD NO. 2 FOR A SUM OF RS. 2,86,334/- DATED 28.7.2000 EXECUTED BY THE PETITIONER. EXT.P6 COPY OF THE REPLY GIVEN ON 18.10.2000 BY THE PETITIONER ADDRESSED TO THE THIRD RESPONDENT. EXT.P7 TRUE COPY OF THE NOTICE DATED 30.11.2000 SENT BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P8 COPY OF THE REPLY GIVEN BY THE PETITIONER ON 28.12.2000 ADDRESSED TO THE 3RD RESPONDENT. EXT.P9 COPY OF THE ORDER VCR 160/2000-01DATED 25.1.2001ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P10 PHOTOGRAPH OF THE EXCAVATOR WHICH WAS CONSIDERED BY THE DIVISION BENCH. EXT.P10(a) ANOTHER PHOTOGRAPH OF THE EXCAVATOR PURCHASED BY THE PETITIONER. EXT.P11 PHOTOGRAPH OF HYDRAULIC EXCAVATOR BEING TRANSFERRED. EXT.P12 PHOTOCOPY OF LETTER NO. VCR 160/2000-01 DATED 30.6.2006 OF THE 3RD RESPONDENT TO THE MANAGER, FEDERAL BANK, KOLENCHERRY. EXT.P13 PHOTOCOPY OF LETTER DATED 8.7.2006 OF THE SENIOR MANAGER, FEDERAL BANK, KOLENCHERRY, ADDRESSED TO THE PETITIONER. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 5422 OF 2001 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Since the issue raised is covered in favour of the petitioner vide decision reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this O.P. is allowed quashing the impugned proceedings demanding entry tax. Government Pleader submitted that State has filed appeal before the Supreme Court against the said judgment. Since State has filed appeal, respondents are directed to continue the proceedings and recover the amount, if the judgment of the Supreme Court in the appeal is in favour of the State. (C.N. RAMACHANDRAN NAIR) Judge kk 2