IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 9TH MARCH 2007 / 18TH PHALGUNA 1928 WP(C).No. 35966 of 2005(F) -------------------------- PETITIONER: ------------ M.R.RAJENDRAN NAIR,SOUPARNIKA FUELS, KULANADA P.O.,PATHANAMTHITTA DISTRICT. BY ADV. SRI.JOMY GEORGE RESPONDENTS: ------------- 1. STATE OF KERALA,REPRESENTED BY ITS SECRETARY,DEPARTMENT OF TAXES, THIRUVANANTHAPURAM. 2. SECRETARY,LOCAL SELF ADMINISTRATION DEPARTMENT,THIRUVANANTHAPURAM. 3. DISTRICT COLLECTOR, PATHANAMTHITTA. 4. THE TAHSILDAR, KOZHENCHERRY,PATHANAMTHITTA. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 9.3.2007, ALONG WITH OP NO. 9979 OF 2003 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE DATED 2.7.2005 ISSUED TO THE PETITIONER. EXT.P2 TRUE COPY OF THE CIRCULAR DATED 27.3.2001 ISSUED BY THE 2ND RESPONDENT. EXT.P3 THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT WITH REGARD TO THE CANOPY CONSTRUCTED AT THE RETAIL OUTLET OF THE PETITIONER. EXT.P4 THE LETTER SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT AT THE TIME OF THE PAYMENT OF THE FIRST INSTALMENT. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO.35966 OF 2005 & O.P.NO. 9979 OF 2003 -------------------------------------------- Dated this the 9th day of March, 2007 JUDGMENT Since the issue raised is squarely covered against the petitioners vide decision of this Court in ALL KERALA FEDERATION OF PETROLEUM TRADERS V. STATE OF KERALA, (2004) 1 K.L.T. 1017, these Writ Petitions are dismissed following the said judgement. (C.N.RAMACHANDRAN NAIR) Judge 2