IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 16TH JANUARY 2009 / 26TH POUSHA 1930 WA.No. 2305 of 2006() --------------------- AGAINST THE JUDGEMENT IN WPC.17198/2006 Dated 18/10/2006 .................... APPELLANT(S): PETITIONER ------------------------- THE GURUVAYOOR DEVASWOM MANAGING COMMITTEE, REPRESENTED BY ITS ADMINISTRATOR. BY ADV. SRI.P.GOPINATH RESPONDENT(S): RESPONDENTS --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIALTAXES, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. INTELLIGENCE OFFICER (C.I.), DEPARTMENT OF COMMERCIAL TAXES, TRICHUR. 3. THE INSPECTING ASSISTANT COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, TRICHUR. GP SRI.MOHAMMED RAFIQUE THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 16/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY,Ag.C.J. & V.GIRI, J -------------------------------- W.A.2305/2006 ----------------------------- Dated this 16th day of January, 2009 JUDGMENT Koshy (Ag.C.J.) It is submitted that the contentions in question are specifically accepted by the respondents with retrospective effect from 2005, in view of the VAT Act. In the above circumstances, no further orders are necessary. the appeal is disposed of accordingly. J.B.KOSHY, Acting Chief Justice V.GIRI, Judge mrcs 2