IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 6TH AUGUST 2008 / 15TH SRAVANA 1930 WA.No. 1643 of 2008 --------------------- AGAINST THE JUDGEMENT IN WPC.21603/2008 Dated 30/07/2008 .................... APPELLANTS/PETITIONERS: --------------------------------------- 1. IRSHAD, AGED 34 YEARS, S/O.MOLLA MOHAMMED, PROPRIETOR, M/S.SURYA TIMBER INDUSTRIES, ALLAPRA.P.O, PERUMBAVOOR. 2. FATHIMA MOHAMMED, AGED 53 YEARS, W/O.MOLLA MOHAMMED, MOLLA HOUSE, ALLAPARA.P.O, PERUMBAVOOR, ERNAKULAM DISTRICT. BY ADV. SRI.C.A.NAVAS RESPONDENTS/RESPONDENTS: ------------------------------------------- 1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAX OFFICE, PERUMBAVOOR, ERNAKULAM DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE DEPUTY TAHASILDAR (R.R), KUNNATHANADU TALUK, TALUK OFFICE, PERUMBAVOOR, ERNAKULAM DISTRICT. WA No. 1643/2008 5. VILLAGE OFFICER, VENGOLA VILLAGE, ERNAKULAM DISTRICT. 6. THE SECRETARY TO GOVERNMENT, FINANCE AND TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R6 BY SPL. GOVERNMENT PLEADER, SRI.VINOD CHANDRAN. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 06/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No. 1643 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of August 2008 JUDGMENT H.L.DATTU, C.J. We have carefully perused the orders passed by the learned Single Judge. In our opinion, the learned Single Judge has not committed any error whatsoever. Therefore, while confirming the finding and conclusions reached by the learned Single Judge, we reject this Writ Appeal. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE ttb 2