IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE V.GIRI THURSDAY, THE 29TH JANUARY 2009 / 9TH MAGHA 1930 WP(C).No. 10433 of 2004(P) -------------------------------------- PETITIONERS: --------------------- 1. PAN INDIA NETWORK INFRAVEST PVT LTD., (FORMERLY KNOWN AS PLAYWIN INFRAVEST PVT.LTD.) CONTINENTAL BUILDING, 135, ANNIE BEASANT ROAD, WORLI, MUMBAI -400 018. 2. SANJAY DAS, CEO & DIRECTOR, PAN INDIA NET WORK INFRAVEST PVT LTD., CONTINENTAL BUILDING, 135 ANNIE BEASANT ROAD, WORLI, MUMBAI- 400 018. 3. A.SHAHUL HAMEED,AGED 31 YEARS, S/O.DR. S.K.ABDUL HAKEEM, NEENA ESTATE, MEENANGADI, WAYANAD. BY ADV. MR.P.SANJAY, SMT.A.PARVATHI MENON. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REP. BY THE SECRETARY (TAXES), DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER MR. MOHAMMED RAFIQ. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. J.B. KOSHY, Ag.C.J. & V.GIRI, J. ------------------------- W.P.(C).No.10433 of 2004 ------------------------- Dated this the 29th day of January, 2009. JUDGMENT Koshy, Ag.C.J. In view of the judgment of the Hon'ble Supreme Court reported in M/s.Sunrise Associates v. Govt. of NCT of Delhi {2006 (5) SCALE 1} and a subsequent order of the Supreme Court in State of U.P and another in Civil Appeal No.24 of 2001, the petitioner is not liable to pay Sales Tax Licence Fee, since the same is not paid for the State of Kerala. However, no refund can be claimed in view of the said decision. Writ petition is disposed of as above. Sd/- (J.B. KOSHY) ACTING CHIEF JUSTICE Sd/- (V.GIRI) JUDGE sk/ //true copy//