IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 26TH OCTOBER 2010 / 4TH KARTHIKA 1932 WP(C).No. 32584 of 2010(W) -------------------------- PETITIONER(S): --------------- 1. MOHANAN NAIR.M, POORUTTATHY HOUSE,PANAVILA DESOM, KOLLAMKODE,VILAVANCODE TALUK, KANYAKUMARY DISTRICT. 2. PUSHPARAJAN LOPPUS S, THOPPUVILA VEETTIL,KOTTAPPURAM PO, THENNOOKONAM DESOM,VISHINJAM VILLAGE, NEYYATTINKARA TALUK. BY ADV. SRI.R.T.PRADEEP SRI.V.VIJULAL RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES(A)DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 3. THE ASSISTANT EXCISE COMMISSIONER, THIRUVANANTHAPURAM. 4. THE EXCISE INSPECTOR, EXCISE RANGE OFFICE,KATTAKADA. BY GOVT. PLEADER SMT.K.R.DEEPA. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N. RAVINDRAN, J. ------------------------------- W.P.(C) No.32584 of 2010 ------------------------------- Dated this the 26th day of October, 2010 J U D G M E N T The issue raised in this writ petition is covered against the petitioners by the decision of this Court in Komalam v. State of Kerala (2009 (2) KLT 744). In the light of the aforesaid decision, no relief can be granted to the petitioners in this writ petition. The writ petition fails and it is accordingly dismissed. P.N. RAVINDRAN, JUDGE. nj.