IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 23RD MARCH 2007 / 2ND CHAITHRA 1929 WP(C).No. 34650 of 2006(Y) ----------------------------------- PETITIONER: ------------------ 1. AISWARYA MARBLES AND FLOORINGS, A PARTNERSHIP FIRM HAVING PRINCIPAL PLACE OF BUSINESS AT IX/1035, JAWAHAR ROAD, KOCHI-682 002 AND BRANCH AT GURUKRIPA, S.C.BOSS ROAD, VYTTILA, ERNAKULAM, REP. BY ITS PARTNER MR.V.S.KRISHNA MOORTHY. 2. A.C.AUGUSTINE, PROPRIETOR, NJARAKKAL HARDWARES, BUS STOP, NJARAKKAL, KOCHI-682 505. BY ADV. SMT.JAYASREE MANOJ SRI.M.RISHIKESH SHENOY RESPONDENTS: ---------------------- 1. SALES TAX INSPECTOR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678 624. 2. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. * ADDL.R4 IMPLEADED ADDL.R4. COMMERCIAL TAX INSPECTOR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, B.MANJESHWAR, KASARGOD. IS IMPLEADED AS ADDL.R4 AS PER ORDER DT.1.2.07 IS IA. 1413/07. BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO. 34650/2006 APPENDIX PETITIONER'S EXHIBITS EXT.P1:- COPY OF THE CIRCULAR NO.50/06 DT.18.12.06. EXT.P2:- COPY OF THE NOTICE DT.22.12.06. EXT.P3:- COPY OF THE INVOICE DT.15.12.06. EXT.P4:- COPY OF THE INVOICE DT.15.12.06. EXT.P5:- COPY OF THE ORDER DT.9.1.07 IN WP(C) NO.680/06. /TRUE COPY/ tss K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.34650 OF 2006-Y ------------------------------------------ Judgment In view of the judgment of this Court in Writ Petition (C) No.2844/07 and connected cases, this Writ Petition is dismissed. 23.03.2007 K.BALAKRISHNAN NAIR,JUDGE sta