IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 22ND DAY OF DECEMBER 2011/1ST POUSHA 1933 WPC.No. 16331 of 2008 (T) PETITIONER(S) 1.SYNDICATE BANK, HEAD OFFICE: P.B.NO. 1 MANIPAL 576 104, REPRESENTED BY ITS DEPUTY GENERAL MANAGER REGIONAL OFFICE - IST FLOOR, PIONEER TOWERS, ERNAKULAM. BY ADV.SRI.G.KRISHNAKUMAR RESPONDENT(S) 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAX & FINANCE, SECRETARIAT, THIRUVANANTHAPURAM. 2 COMMERCIAL TAX OFFICER SECOND CIRCLE, PALAKKAD. 3 INSPECTING ASST. COMMISSIONER, COMMERCIAL TAX CHECK POST WALAYAR, PALAKKAD. 4 SALES TAX INSPECTOR WALAYAR, PALAKKAD. 5 DEPUTY COOMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES JAWAHAR NAGAR, KOZHIKODE. 6 INTELLIGENCE OFFICER, SQUAD II, O/O. THE INSPECTING ASSISTANT, COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE. R1 TO R5 BY GOVT.PLEADER SRI.NOUSHAD THOTTATHIL R6 BY SPL.GOVT.PLEADER DR.SEBASTIAN CHAMPAPPILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BKA WPC.No. 16331 of 2008 (T) APPENDIX PETITIONER'(S) EXHIBITS: EXT.P1 SERIES (P1(1) TO 136) COPIES OF RECEIPTS/CERTIFICATE OF PAYMENT ISSUED BY THE 4TH RESPONDENT. EXT .P2 SERIES (P2(1) TO P2(5) COPY OF THE CERTIFICATE OF PAYMENT/RECEIPTS ISSUED BY THE 6TH RESPONDENT. EXT.P3 SERIES P3(1) & (2) COPY OF THE REPRESENTATION DATED 14.02.2008 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS. RESPONDENT'(S) EXHIBITS: NIL //TRUE COPY// PA TO JUDGE BKA K. VINOD CHANDRAN, J. ------------------------------------------ WP(C) NO. 16331 OF 2008 ------------------------------------------ Dated this the 22nd day of December, 2011 J U D G M E N T The petitioner in the above writ petition seeks refund of the amounts paid as Entry Tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994. A division bench of this Court has held the levy to be discriminatory and violative of Article 14, 301 and 304 of the Constitution of India in Thresiamma Chirayil v/s State of Kerala and others, 2007(1) ILR Kerala 61. The learned Special Govt. Pleader (Taxes), however, submits that the State has filed a batch of special leave petitions before the Supreme Court and matters are pending consideration, though there is no interim order passed in the SLPs. It is also brought to my notice that similar petitions numbered WP(C) NO. 16331 OF 2008 ..2.. as WP(C) No. 1872/2009 and connected matters came up for consideration before another division bench and on 10.02.2010, an order was passed as follows; “As noticed by this Court as per its order dated 4th December, 2009, identical issue is being considered by the Apex Court. Let the petitioner move after the decision of the Apex Court and post these writ petitions on such motion.” 2. However, the learned counsel for the petitioner agrees that the matter can be disposed of leaving the petitioner to approach the respondents for refund or otherwise after the Supreme Court finally decides the issue. In such circumstances, the above writ petition is disposed of with a direction to the respondents to abide by the Supreme Court judgment and in the event of the Hon'ble Supreme Court upholding the judgment of the division bench of this Court noticed supra, the petitioner shall be entitled to refund of the amounts, deposited as Entry Tax. Needless to WP(C) NO. 16331 OF 2008 ..3.. say that on the petitioner moving an application before the respondent with the judgment of the Hon'ble Supreme Court, the same shall be considered expeditiously. This writ petition is disposed of as above. K. VINOD CHANDRAN, JUDGE bka/-