IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 25TH MAY 2009 / 4TH JYAISHTA 1931 WP(C).No. 36644 of 2004(K) ------------------------------------ PETITIONER(S): --------------------- M/S. MANIKANDAN AUTOMOTIVES PVT.LTD., ALAPATT EXTENSION ROAD, RAVIPURAM, COCHIN 16, REPRESENTED BY ITS JOINT MANAGING DIRECTOR AND AUTHORISED SIGNATORY, S.KRISHNA KUMAR. BY ADVS. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, PALAKKAD. 2. THE INTELLIGENCE OFFICER, SQUAD NO.6, PALAKKAD. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 4. M/S. RAYMOND LTD., NEW HIND HOUSE, NAROTTAM MORARJEE MARG, BALLARD ESTATE, MUMBAI 400 001. BY ADV.MR.C.K.GOVINDAN, GOVERNMENT PLEADER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.36644/2004-K: APPENDIX PETITIONER'S EXHIBITS : EXT.P1: COPY OF THE BILL OF ENTRY FOR HOME CONSUMPTION DATED 23.01.2003. EXT.P2: COPY OF THE LETTER DATED 24.05.2004 RECEIVED BY THE PETITIONER FROM THE 4TH RESPONDENT. EXT.P3: COPY OF THE CERTIFICATE DATED 08.06.2004 ISSUED BY THE PETITIONER. EXT.P4: COPY OF THE NOTICE DATED 11.06.2004 ISSUED TO M/S.PATEL ROADWAYS LTS., COCHIN BY THE 1ST RESPONDENT. EXT.P5: COPY OF THE LETTER DATED 14.06.2004 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P6: COPY OF THE NOTICE DATED 14.06.2004 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXT.P7: COPY OF THE LETTER DATED 15.06.2004 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P8: COPY OF THE ORDER DATED 30.06.2004 PASSED BY THE 1ST RESPONDENT CONFISCATING THE BOAT. EXT.P9: COPY OF THE LETTER DATED 29.06.2004 SENT BY THE ADDITIONAL DIRECTOR (GENERAL), DEPARTMENT OF TOURISM TO THE COMMISSIONER OF COMMERCIAL TAXES. EXT.P10: COPY OF THE JUDGMENT DATED 22.07.2004 IN W.P.(C) NO.20821/2004 (D). EXT.P11: COPY OF THE ORDER DATED 01.10.2004 PASSED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE. an. P.R.RAMACHANDRA MENON, J. --------------------------- W.P.(C) No.36644 OF 2004 -------------------------- Dated this the 25th day of May, 2009 J U D G M E N T ~~~~~~~~~~~ The main challenge involved in the present Writ Petition is against Ext.P11 pertaining to the imposition of the `Entry Tax'. The learned counsel for the petitioner submits that the issue is settled in view of the fact that that the charging provision has been declared as ultra vires to the Constitution as per the decision of the Division Bench as reported in Thressiamma L.Chirayil Vs.State of Kerala (2007 (1) KLT 303). The learned Government Pleader appearing for the respondents submits that the matter has been taken up before the Apex Court by filing SLP and that the same is now pending before the Constitution Bench, though no interim Order has been passed. 2. So far as the present case is concerned, the issue has become final and as such, the impugned order Ext.P11 stands set aside, in the light of the decision rendered by the Division Bench of this Court as referred to above. However, it is made clear that the respondents will be at liberty to reopen the matter, if they turn to be successful in the SLP W.P.(C) No.36644 OF 2004 2 filed before the Supreme Court. P.R.RAMACHANDRA MENON, JUDGE an