IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 23RD DECEMBER 2009 / 2ND POUSHA 1931 WA.No. 2908 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.4476/2009 Dated 19/02/2009 .................... APPELLANT(S): -------------- M/S. RANJINI EYE CRE, TRIPUNITHURA ROAD, VYTTILA, KOCHI, REPRESENTED BY THE MANAGING PARTNER, DR. BIJU RAJU. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVT., TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, MATTANCHERY, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE) EDAPPALLY, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 23/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W. A. No. 2908 OF 2009 -------------------------------------------- Dated this the 23rd day of December, 2009 JUDGMENT Ramachandran Nair, J. Appellant is an eye hospital against which sales tax assessment and penalty orders are issued for the reason that tax on sale of intra occular lens, spectacles, goggles, etc., is not paid. The learned single Judge disposed of the Writ Petition by holding that the issue is covered by the decision of this Court in PRS HOSPITAL V. STATE OF KERALA, (2003) 11 K.T.R. 176, which is a single Bench judgment. Learned counsel appearing for the appellant submitted that the judgment relied on is pending in appeal before the Division Bench for hearing. Question raised in that case is whether supply of medicine in the course of treatment by the hospital attracts tax and consequently hospitals are liable for registration under the Sales Tax Act and for payment of tax. However, Government Pleader brought to our notice that irrespective of the outcome of the pending Writ Appeal, the issue in this case is covered by the Division Bench decision of this Court in 2 COMTRUST EYE HOSPITAL V. ADDL. SALES TAX OFFICER, (2007) 1 K.L.T. 682 which is a Division Bench judgment. Following the decision of the Division Bench above referred, we dismiss the Writ Appeal. However, we give two weeks' time to the appellant to file statutory appeal or revision against assessment and penalty orders for settlement of disputes, if any, on other issues. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3