IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN WEDNESDAY, THE 20TH DECEMBER 2006 / 29TH AGRAHAYANA 1928 WP(C).No. 21844 of 2006(A) -------------------------- PETITIONER: -------------- M/S. MUTHOOT HOTELS AND TOURISM VENTURES PRIVATE LIMITED, REPRESENTED BY ITS SENIOR MANAGER, MUTHOOT CENTRE, PUNNEN ROAD, THIRUVANANTHAPURAM-695 034. BY ADV. SRI.V.CHITAMBARESH SRI.T.C.SURESH MENON SRI.SREEKANTH.K.R SRI.JIBU P THOMAS SRI.SUNIL J.CHAKKALACKAL RESPONDENTS: ---------------- 1. THE REGIONAL TRANSPORT OFFICER, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, FIRST CIRCLE, PEROORKADA, THIRUVANANTHAPURAM. 3. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KVAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.JULIAN XAVIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO. 21844/2006 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF THE CERTIFICATE OF REGISTRATIN DT.12.8.05. EXHIBIT P2: TRUE COPY OF THE LICENCE NO.5330000965/3/11/00 ISSUED TO THE PETITIONER DATED 27.03.06 EXHIBIT P3: TRUE COPY OF THE COMMERCIAL INVOICE DATED 29.06.06 EXHIBIT P4: TRUE COPY OF THE BILL OF ENTRY IN RELATION TO THE VEHICLE OF THE PETITIONER DATED AUGUST, 2006. EXHIBIT P5: TRUE COPY OF THE APPLICATION PUT IN BY THE PETITIONER IN RESPECT OF THE VEHICLE DATED 11.8.2006. EXHIBIT P6: TRUE COPY OF THE JUDGMENT IN WP(C) NO.36716/2003 DT.20.11.2003 //TRUE COPY// P.A. TO JUDGE P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 21844 OF 2006 ``````````````````````````` Dated this the 20th day of December, 2006 J U D G M E N T In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above. P.R.RAMAN, JUDGE Rp