IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : TUESDAY, THE 26TH MAY 2009 / 5TH JYAISHTA 1931 WP(C).No. 28147 of 2003(A) ------------------------------------------- PETITIONER(S): ---------------------- 1. T.V.M.HOSPITAL, KONNI, REPRESENTED BY ITS MANAGING PARTNER, DIRECTOR, DR.T.M.GEORGE. 2. ST.LUKE'S HOSPITAL, PATHANAMTHITTA, REPRESENTED BY ITS PROPRIETOR, KENNY A. THOMAS. BY ADV. SRI.SIBY MATHEW SRI.PHILIP J.VETTICKATTU RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. 2. THE PRINCIPAL SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM. 3. THE SALES TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVERNMENT PLEADER MR. K.P. PRADEEP FOR R1-R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.C NO.28147 OF 2003 APPENDIX PETITIONER'S EXHIBITS: Ext.P1: True copy of notice dated 31.5.2003 issued by the 3 rd respondent to the 1st petitioner. Ext.P2: True copy of notice dated 5.8.2003 issued by the 3rd respondent to the 1 st petitioner. Ext.P3: True copy of notice dated 1.8.2003 issued by the 3 rd respondent to the 2nd petitioner. RESPONDENT'S EXHIBITS: NIL /True Copy/ P.A TO JUDGE SPC C.K.ABDUL REHIM, J. ----------------------------- W.P.(C)No.28147 OF 2003 ------------------------------ DATED THIS THE 26th DAY OF MAY, 2009 J U D G M E N T ~~~~~~~~~~~ The challenge in this writ petition is against notice issued to the petitioners requiring them to register their hospitals and to file returns under the provisions of the Kerala General Sales Tax Act. It is submitted by the learned government pleader that the issue involved in this case is covered in favour of the petitioners in the decision of this Court in P.R.S Hospital Vs. State of Kerala reported in 2003(1)KLT633. In view of the above, the writ petition is allowed. C.K.ABDUL REHIM, JUDGE. spc