IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 3RD SEPTEMBER 2010 / 12TH BHADRA 1932 WP(C).No. 26835 of 2005(T) -------------------------------- PETITIONERS: --------------- 1. B. PRASANNAKUMAR, CHIEF PARCEL SUPERVISOR, RAILWAY STATION, SOUTHERN RAILWAY, KOLLAM. 2. SR. COMMERCIAL MANAGER, DIVISIONAL OFFICE, SOUTHERN RAILWAY, TRIVANDRUM. BY ADV. SRI.M.C.CHERIAN,SR.SC.,RAILWAYS RESPONDENTS: ----------------- 1. INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD NO.1, O/O THE INSPECTING ASSISTANT COMMISSIONER (INT), COMMERCIAL TAXES, KOLLAM. 2. COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, TRIVANDRUM. 3. STATE OF KERALA, REP. BY SECRETARY, COMMERCIAL TAXES, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.26835 OF 2005 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF NOTICE NO.OR 265/05 DTD.23.8.05 ISSUED BY 1ST RESPONDENT TO 1ST PETITIONER EXT.P2 TRUE COPY OF ORDER/LETTER NO.TCM/1188/62 DTD 6.12.62 OF RAILWAY BOARD EXT.P3 TRUE COPY OF ORDER/LETTER NO.VCC 1137 DTD.9.5.1989 OF THE DIVISIONAL RAILWAY MANAGER'S OFFICE, COMMERCIAL BRANCH EXT.P4 TRUE COPY OF ORDER NO.V/C-B/P-VOL 2 DTD 19.2.1991 OF DIVISIONAL OFFICE, COMMERCIAL BRANCH, TRIVANDRUM EXT.P5 TRUE COPY OF LETTER NO.D.O.12/98/CCT DTD 29.7.98 OF 2ND RESPONDENT TO THOMAS VARGHESE, SR.DIVISIONAL RAILWAY MANAGER EXT.P6 TRUE COPY OF LETTER NO.V/C-196/PARCELS/VOL III DTD 1.9.98 OF THOMAS VARGHESE TO SRI.JOHN MATHAY, COMMISSIONER OF COMMERCIAL TAXES EXT.P7 TRUE COPY OF ORDER DTD 24.8.2005 IN IA 2520/2005 IN W.A.1715/2005 / TRUE COPY / P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 26835 OF 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of September, 2010 JUDGMENT The petitioners have approached this Court with the following prayers:- “i) issue a writ of certiorari or any other appropriate writ, order or direction, quashing Ext.P1 notice. ii) issue a declaration and direction declaring and directing that the provisions of Section 2(xxxv)(e) and Section 52 of the Kerala VAT Act and similar and allied provisions, implicating Railway as a Transporting Agency coming within the purview of the said Act, and the Railway Station, Railway Parcel Office and Railway Goods Yard as place of business of the dealer concerned under the Act, are unconstitutional, ultra vires the Constitution and quashing the same, duly treating it as non-est and non-existing. iii) issue a writ of prohibition or any other appropriate writ, order or direction, prohibiting the respondents from proceeding against the Railway and Railway employees under them by invoking provisions under the Kerala Vat Act.” 2. The learned counsel for the petitioner submits that the impugned proceedings are initiated and pursued by the respondents on the basis of a judgment passed by this Court in OP No.18234 of 1999. The learned counsel further submits that WP(C) No. 26835 of 2005 -:2:- the verdict passed by the learned Single Judge has already been set aside by a Division Bench of this Court vide judgment in WA No.1715 of 2005, which is conceded by the learned Government Pleader as well. 3. In the above circumstances, the Writ Petition is allowed in terms of the verdict passed in WA No.1715 of 2005. No costs. It is made clear that the challenge against the constitutional validity of the provision is not dealt with or decided in this case. P.R. RAMACHANDRA MENON, JUDGE ttb