IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 5017 of 2007(V) -------------------------------------- PETITIONER(S): ------------------------- M/S. ANANTHAPURI HOSPITAL AND RESEARCH INSTITUTE, CHAKKAI, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR, A.GOPAL, AGED 49 YRS, S/O. ANANTHANARAYANA PILLAI. BY ADV. SRI.C.S.MANU RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF KERALA, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. SALES TAXES INSPECTOR, COMMERCIAL TAXES CHECKPOST, AMARAVILA. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.5017/2007 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE NO.ET/2070/05-06 DATED 21/10/05 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. P2 COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT ON 18/1/07. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 5017 OF 2007 ---------------------------------------------- Dated this the 11th day of July, 2011 JUDGMENT The petitioner is running a hospital. They imported certain medical diagnostic equipments from outside the State for use in the hospital. The respondents insisted on payment of entry tax for the same under the Kerala Goods on Entry into Local Areas Act. The petitioner was forced to pay the same under protest. Subsequently, this Court declared the Act as unconstitutional. The petitioner now seeks refund of the entry tax paid by them on the ground that the same was not payable. 2. The learned Government Pleader submits that the judgment of a Division Bench of this Court is pending in appeal before the Supreme Court of India. But, the learned Government Pleader has no case that the Supreme Court has granted any stay. However, taking a lenient view, I dispose of this writ petition with a direction to the respondents to refund the entry W.P.(C)No.5017/07 2 tax paid by the petitioner, after the appeal pending before the Supreme Court is finally decided, if it is decided against the State. S. SIRI JAGAN, JUDGE acd W.P.(C)No.5017/07 3