IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 30TH JANUARY 2007 / 10TH MAGHA 1928 OP.No. 17291 of 2001(H) ------------------------------ PETITIONER: ------------------ M/S. CENTRAL PICTURES, ANAND THEATRE BUILDINGS, KOTTAYAM- 686 001, REP. BY ITS PARTNER, MR. ALEX GEORGE. BY ADV. SRI.JOSEPH MARKOSE SRI.JOSEPH KODIANTHARA RESPONDENTS: -------------------- 1. TAHSILDAR, (RR), KOTTAYAM. 2. ADDITIONAL SALES TAX OFFICER, IST CIRCLE, SALES TAX OFFICE, KOTTAYAM. 3. APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 4. SECRETRY TO GOVERNMENT, REVENUE (S) DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 5. COMMISSIONER/SECRETARY TO TAXES, GOVT.OF OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 6. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. SOJAN JAMES THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 30/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR,J. ------------------------------------------ OP NO.17291 OF 2001-H ------------------------------------------ Judgment During the pendency of the OP, the Government issued SRO No.66/03, granting exemption from payment of sales tax by the petitioner with retrospective effect from 1993. In view of the said development, the OP is closed as infructuous. 30.01.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2