IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 23RD OCTOBER 2008 / 1ST KARTHIKA 1930 WP(C).No. 29945 of 2008(M) -------------------------- PETITIONER(S): --------------- M/S. CASINO HOTEL, WILLINGTON ISLAND, COCHIN-682003, REPRESENTED BY ITS EXECUTIVE OFFICER, MR. MICHAEL DOMINIC. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. 2. THE COMMERCIAL TAX OFFICER (WC & T), MATTANCHERRY. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ASSESSMENT ORDER DT 28.12.07 FOR 2003-04 P2 - DO - FOR 2004-05 P3 - DO - FOR 2005-06 P4 - DO - FOR 2006-07 P5 COPY OF LETTER DT 2.9.08. P6 COPY OF LETTER DT 19.9.08 P7 COPY OF LETTER DT 19.9.08. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 29945 OF 2008 M ```````````````````````````````````````````````````` Dated this the 23rd day of October, 2008 J U D G M E N T I heard learned senior counsel for the petitioner and learned government pleader. Both counsel do not dispute that the questions raised in this writ petition are covered by the virtue of the judgment of a learned single Judge in Casino Hotel Vs. State of Kerala [2007 (15) KTR 485 (Ker)]. In the light of this, I follow the said judgment and dismiss the writ petition in regard to the merits of the substantial claims raised by the petitioner. However, I also follow the learned single Judge and direct that interest can be demanded only in terms of the said judgment. Accordingly, while rejecting the claims relating to the merits in the matter, it is directed that as regards demand for interest, the officer will follow the aforesaid judgment of the learned single Judge. According to the petitioner, the petitioner has paid the entire tax due under Exts.P1 to P4 but full credit has not been given. WPC.29945/08 : 2 : This court, by interim order dated 16.10.2008, directed the 2nd respondent to receive an amount of Rs.2,55,400/-. The petitioner has already filed Exts.P6 and P7. Learned Government Pleader submits that due credit will be given for the payment made by the petitioner towards tax. I record the submission and close the writ petition. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE