IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 WP(C).No. 10043 of 2008(U) -------------------------- PETITIONERS: --------------- 1. T.P.RAVEENDRAN, AGED 60 YEARS, S/O. PAPPU PILLAI, THEKKEL VEETTIL, AREEKUZHA KARA, MANAKKADU VILLAGE, THODUPUZHA TALUK, IDUKKI DISTRICT. 2. BENNY KURIAN, S/O.KURIAN, PANDIKKATTU HOUSE, PAYUS MOUNT KARA, UZHAVOOR VILLAGE, MEENACHIL TALUK, KOTTAYAM DISTRICT. 3. GOVINDAN ITTIYATHI, S/O. ITTIYATHI, THAKARAPARAMBIL HOUSE, KURINJI KARA, RAMAPURAM VILLAGE, MEENACHIL TALUK, KOTTAYAM DISTRICT. 4. T.S.KRISHNAN, S/O. SANKARAN, THALACHIRA HOUSE, KOZHIPPILLY KARA, PALAKUZHA VILLAGE, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT. BY ADV. SRI.M.G.KARTHIKEYAN RESPONDENTS: ---------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES (A) DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 3. THE ASST. EXCISE COMMISSIONER, IDUKKI. 4. THE DISTRICT COLLECTOR, IDUKKI. 5. THE EXCISE INSPECTOR, EXCISE RANGE OFFICE, THODUPUZHA, IDUKKI DISTRICT. BY SR.GOVT.PLEADER SMT.ANU SIVARAMAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = WP(C).No.10043 of 2008-U = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 25th day of March, 2008. JUDGMENT The issues raised in this writ petition are covered by the judgment delivered on 18-3-2008 in W.P.(C). No.8756/2008 and connected cases. The parties to this writ petition will be bound by the declaration contained in the aforesaid judgment as to the interpretation of the last sentence of Clause 11 of G.O.(MS)No.38/2008/TD dated 29-2-2008 issued by the Government of Kerala. This writ petition is ordered accordingly. A copy of the judgment in W.P. (C).No.8756/2008 and connected cases will stand appended to this judgment. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/