IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN WEDNESDAY, THE 1ST JULY 2009 / 10TH ASHADHA 1931 WP(C).No. 36723 of 2008(V) -------------------------------------- PETITIONER(S): ---------------------- 1. K.V. MOHANAN, AGED 57 YEARS, S/O. VELAYUDHAN, KUNNATHPARAMBIL HOUSE, EDATHIRINJI, THRISSUR DIST. 2. A.K. PRASANNAN, S/O. KUMARAN, ADIPARAMBIL HOUSE, PADIYOOR, THRISSUR DIST. BY ADV. MR.V.M.KRISHNAKUMAR SMT.P.A.ANITHA RESPONDENT(S): ------------------------ 1. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES (G) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, COMMISSIONERATE OF EXCISE, THIRUVANANTHAPURAM. 3. ASSISTANT EXCISE COMMISSIONER, THRISSUR. 4. THE EXCISE CIRCLE INSPECTOR, IRINJALAKUDA. R1 TO R4 BY GOVERNMENT PLEADER MR.V. MANU. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 36723/2008-V APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE GOVERNMENT ORDER G.O.(RT).NO.443/02/ID DATED 02/08/2002. EXT.P2: COPY OF THE GOVERNMENT ORDER DATED 04/09/2002. EXT.P3: COPY OF THE GOVERNMENT ORDER GO.O.(RT)NO.267/2003/TD DATED 19/04/2003. EXT.P4: COPY OF THE GOVERNMENT ORDER DATED 31/03/2005. EXT.P5: COPY OF THE NOTICE DATED 03/01/2008 ISSUED BY THE EXCISE CIRCLE INSPECTOR. EXT.P6: COPY OF THE NOTICE DATED 29/08/2008 ISSUED BY ASSISTANT EXCISE COMMISSIONER, THRISSUR. EXT.P7: COPY OF THE REPRESENTATION DATED 31/08/2008 FILED BY THE PETITIONER NO.1. EXT.P8: COPY OF THE INTIMATION ISSUED TO THE PETITIONER DATED 01/09/2008. EXT.P9: COPY OF THE GOVERNMENT ORDER, G.O.(RT)NO.1038/08 TD DATED 05/11/2008. EXT.P10: COPY OF THE REPRESENTATION FILED BY THE PETITIONERS DATED 15/11/2008. EXT.P11: COPY OF THE JUDGMENT IN WP(C) NO. 9919/2009 DATED 30/03/2009. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.36723 OF 2008 ------------------------------------------- Dated this the 1st day of July, 2009 JUDGMENT Having heard counsel for parties, there is no dispute, as of now, that the matter is covered in favour of the petitioners in terms of Ext.P11 judgment. The fundamental issue being that the petitioners who are members of a committee which was engaged by the Government to conduct the toddy shops cannot be made liable to pay tree tax. Accordingly, the impugned orders are quashed. The writ petition is allowed. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.2/7.