IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH SEPTEMBER 2009 / 19TH BHADRA 1931 WP(C).No. 19815 of 2009(V) -------------------------- PETITIONER(S): --------------- V.O.JOSE, JOSCO ENTERPRISES, VADAKKINETHU VEEDU, NELLIPPALLY, PUNALUR, PATHANAPURAM, KOLLAM. BY ADV. SRI.P.SANTHALINGAM, SENIOR ADVOCATE SRI.S.SHARAN SRI.S.RAJIKUMAR RESPONDENT(S): --------------- 1. STATE OF KERALA REP. BY SECRETARY TO GOVERNMENT, INDUSTRIES (A) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMISSIONER OF COMMERCIAL TAXES (ASSESSMENT), TAX DEPARTMENT, THIRUVANANTHAPURAM. 3. ASSISTANT COMMISSIONER, (ASSMT) SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM DISTRICT. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, AMARAVILA. 5. GEOLOGIST,DEPARTMENT OF MINING AND GEOLOGY, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.19815 OF 2009 ------------------------------ Dated this the 10th day of September, 2009 J U D G M E N T ---------------------- The challenge in this writ petition is against insistence for collection of advance tax for inter-state transport of river sand. Validity of the provision insisting for payment of advance tax has already been upheld in the decision of this Court reported in M/s.S.P.L. Ltd. & Ors. Vs, Commercial Tax Inspector & Ors. (15 KTR 161). Hence the writ petition is dismissed. C.K.ABDUL REHIM, JUDGE. okb