IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 8TH SEPTEMBER 2009 / 17TH BHADRA 1931 WA.No. 1992 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.19627/2008 Dated 06/07/2009 .................... APPELLANT(S): -------------- 1. THE SALES TAX OFFICER, ALUVA. 2. REGIONAL TRANSPORT OFFICER, CIVIL STATION, KAKKANAD, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): --------------- V.A. ALI SAHEER, VALAMKOTTIL HOUSE, ERNAKULAM ROAD, ALWAYE. BY ADV. SRI. P.A. AUGUSTIAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.A. No. 1992 OF 2009 -------------------------------------------- Dated this the 8th day of September, 2009 JUDGMENT Ramachandran Nair, J. Writ Appeal is filed by the State against the judgment of the learned single Judge directing release of amount deposited towards entry tax pursuant to the interim order of this Court in a WPC filed by the respondent. As of now, the matter stands decided by this Court in favour of the respondent. However, State has filed this appeal stating that the matter is still pending before the Supreme Court and if amount is released and if ultimately the Supreme Court decides the matter in favour of the State, the Government will not be able to recover the same. We find force in this contention because the learned single Judge has not ordered furnishing of security against release of the deposit amount. However, counsel appearing for the respondent submitted that the Officer has demanded security for the deposit amount by way of bond supported by property security. We therefore dispose of the Writ Appeal recording the submission of counsel for the 2 respondent that the State will be entitled to recover the amount if the Supreme Court upholds the demand of tax based on the bond and the security furnished by the respondent. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3