IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 13TH OCTOBER 2011 / 21ST ASWINA 1933 WP(C).No. 26510 of 2005(E) ------------------------------------- PETITIONER(S): ---------------------- TRAVANCORE DEVASWOM BOARD, REPRESENTED BY ITS SECRETARY, NANTHANCODE, THIRUVANANTHAPURAM. BY ADVS. SRI.U.K.RAMAKRISHNAN, SC, TDB SRI.E.K.MADHAVAN P. VIJAYAMMA SMT.UMA GOPINATH SRI.V.KRISHNAMENON SRI.V.V.NANDAGOPAL NAMBIAR,SC,TDB RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER(INVESTIGATION BRANCH), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT.), COMMERCIAL TAXES, KOLLAM. BY GOVT. PLEADER SRI. SUDHEER M. KUMAR FOR R1 & R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DS WP(C).No. 26510 of 2005(E) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE NOTICE OF THE 2ND RESPONDENT DATED 7.7.2005. P2: COPY OF THE NOTICE DATED 3.8.2005 ISSUED BY THE 2ND RESPONDENT. P3: COPY OF THE OBJECTION DATED 11.8.2005 SUBMITTED BY THE BOARD. P4: COPY OF THE NOTICE OF THE 2ND RESPONDENT DATED 17.8.2005. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ PA TO JUDGE DS S.SIRI JAGAN, J. ================== W.P.(C).No. 26510 of 2005 ================== Dated this the 13th day of October, 2011 J U D G M E N T The Travancore Devaswom Board has filed this writ petition challenging proceedings for recovery of sales tax from the Travancore Devaswom Board for sale of bronze bells, vessels etc. through auction on the ground that the Travancore Devaswom Board is not a dealer under the Kerala General Sales Tax Act. The learned Government Pleader today produces before me SRO No.466/2011, whereby the Travancore Devaswom Board has been exempted from payment of tax payable under Section 5 of the Kerala General Sales Tax Act, 1963. In view of the same, no further proceedings shall be taken against the Board in respect of the sale in question. With the above observation, this writ petition is disposed of. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge