IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 2655 of 2008(N) --------------------------------------- PETITIONER(S): ----------------------- FLOWERY JOSE PAPPANACHERY, W/O.JOSE PAPPANACHERY, WATERFORD VILLA, KUNDANNOOR, MARADU POST, ERNAKULAM. BY ADV. SRI.VINOD VALLIKAPPAN RESPONDENT(S): ---------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, FINANCE, SECERTARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, SALES TAX OFFICE, FIRST CIRCLE, THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/11/2010 ALONG WITH WPC.NO.16273 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.2655/2008 N APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONERS VEHICLE. P2: COPY OF CERTIFICATE OF PAYMENT OF TAX. P3: COPY OF THE REQUEST OF THE PETITIONER FOR REFUND OF THE AMOUNT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) Nos. 2655 of 2008 and 16273 of 2008 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 29th day of November, 2010 JUDGMENT The prayer in these Writ Petitions is to refund the entry tax satisfied by the petitioners in connection with the import of the motor vehicles (Ford Mustang Car in W.P(C) 2655 of 2008 and a TVS Victor Motor Cycle purchased from Madras in the latter case). 2. The learned counsel for the petitioners submits that, the issue with regard to the liability to satisfy entry tax has been finalized, by virtue of the verdict passed by this Court in Thressiamma L Chirayil Vs. State of Kerala (2007 (1) KLT 303) holing that the State is not entitled to realize the same. It is also brought to the notice of this Court that the issue in W.P (C) 2655 of 2008 stands also directly finalized as per the decision reported in Fr. William Fernatax Vs. State of Kerala (115 STC 591) 3. The learned Government Pleader appearing for the respondent however, submits that, the State has already preferred SLPs in respect of the above verdicts, which are still pending consideration before the Supreme Court. 4. After hearing both the sides, this Court finds that, this matters need not be kept pending any further, as the rights and liberties of the W.P. (C) Nos. 2655 of 2008 and 16273 of 2008 2 petitioners stand declared as on date by virtue of the verdicts passed by this Court cited supra; of course subject to the outcome of the matters which are pending consideration before the Apex Court. Accordingly, the Writ Petition is disposed of reserving the rights and liberties of the petitioner to approach the respondents/Department claiming the refund as and when the proceedings pending before the Supreme Court are finalized and ultimately, if it is found that any refund is to be made to the petitioners, the same shall be effected with interest payable, in accordance with law. P. R. RAMACHANDRA MENON, JUDGE kmd