IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 OP.No. 1013 of 2003(U) -------------------------------- PETITIONERS: ------------------- 1. K.V.BALAN,KUTIKADAN HOUSE, ELIYPRA P.O., CHALAKUDY VIA., MUKUNDAPURAM TALUK. 2. P.M.RAVI, S/O. MANIKKAN, PALLADAN HOUSE, PETTA, VIA. CHALAKUDY, MUKUNDAPURAM TALUK. 3. N.O.ANTHONY KUTTY S/O. OUSEPH, NANGINY HOUSE, P.O.CHALAKUDY, MUKUNDAPURAM TALUK. 4. K.V.SHANMUGHAN S/O. VELAYUDHAN, KUTTIKKADAN HOUSE, ELIYAPRA P.O., MUKUNDAPURAM TALUK. 5. M.V.VIJAYAN S/O. VELAYUDHAN, MADATHIPARAMBIL HOUSE, CHALAKUDY, MUKUNDAPURAM TALUK. 6. T.P.JOY, THETTAYIL HOUSE, CHALAKUDY, MUKUNDAPURAM TALUK. 7. T.P.ANTO S/O. POULOSE, THETTAYIL HOUSE, CHALAKUDY, MUKUNDAPURAM TALUK 8. K.P.BABU, KALLIKKADAN HOUSE, KUTICHIRA, MUKUNDAPURAM TALUK. 9. P.R.JOHN, PELLISSERY HOUSE, S/O.RAPHEL, KUTTICHIRA, AGED 42 YEARS, MUKUNDAPURAM TALUK. 10. SMT. SHEELA ANTONY, TAZHEKKADAN HOUSE, POTTA P.O., CHALAKUDY, MUKUNDAPURAM TALUK 11. V.H.SHERIFF S/O. HAMEED, VALIYAKATH HOUSE, P.O. CHALAKUDY. BY ADV. SRI.T.N.MANOJ SRI.DINESH R. SHENOY OP. 1013/2003 RESPONDENTS: ---------------------- 1. THE DISTRICT COLLECTOR, THRISSUR 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, MUKUNDAPURAM 3. THE SALES TAX OFFICER, OFFICE OF THE SALES TAX OFFICE, CHALAKKUDY. BY GOVERNMENT PLEADER SRI.TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.1013/2003 ORDER ON CMP. NO.1813/2003 IN OP. NIO.1013/2003 DISMISSED 25.03.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE PURCHASE INVOICE DT. 7.2.95. EXT.P1(a):- COPY OF THE INVOICE DT. 17.1.95. EXT.P1(b):- COPY OF THE PURCHASE INVOICE DT. 17.1.95. EXT.P2:- COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE 10TH PETITIONER DT. 3.8.02. EXT.P3:- COPY OF THE NOTICE DT. 4.9.02. EXT.P3(a):- COPY OF THE NOTICE DT. 4.9.02. EXT.P4:- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 2.12.02. EXT.P4(a):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 3.11.02. EXT.P4(b):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 3.11.2002. EXT.P4(c):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 30.11.02. EXT.P49d):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 2.12.02. EXT.P4(e):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 2.12.02. EXT.P4(f):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 3.11.02. EXT.P49g):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 3.11.02. EXT.P4(h):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 2.12.02. EXT.P49i):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 2.12.02. EXT.P4(j):- COPY OF THE NOTICE ISSUED TO THE PETITIONER DT. 30.11.02. /TRUE COPY/ P.A. TO JUDGE tss T.R.RAMACHANDRAN NAIR, J. ======================= O.P.No.1013 of 2003-U. ======================= Dated this the 25th day of March, 2008. J U D G M E N T The challenge is against the imposition of Entry Tax as per Section 4(2) of the Tax on entry of Goods into the Local Areas Act. The issue is covered in favour of the petitioner as per the decision of this Court reported in Thressiamma L. Chirayil v. State of Kerala (2007(1) KLT 303). It is reported that the State has filed SLP.No.3914/2007 against the said judgment. If the outcome of the appeal before the Apex Court is in favour of the State, they will be at liberty to proceed against the petitioners. The Writ Petition is allowed subject to the above direction. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-