IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 30035 of 2007(A) -------------------------- PETITIONER: ------------------ M/S SIEMENS LIMITED, 144, MAHATMA GANDHI ROAD, CHENNAI-600034. REP. BY P.V.VENUGOPAL, CHIEF MANAGER, INDIRECT TAXATION. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: ------------- 1. THE SALES TAX OFFICER(ENQUIRY), SALES TAX CHECK POST, (NOW COMMERCIAL TAXES CHECK POST), WALAYAR. 2. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, (NOW COMMERCIAL TAXES CHECK POST), WALAYAR. BY SPL. GOVERNMENT PLEADER SRI.MATHEW GEORGE VADAKKEL (TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.30035/2007 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE ORDER OF THE IST RESPONDENT LEVYING PENALTY OF RS. 41,600/- DT. 20.12.2001. EXT.P2:- COPY OF THE ORDER OF THE SALES TAX APPELLATE TRIBUNAL IN TA 63/2005 DT. 20.4.05. EXT.P3:- COPY OF THE PETITIONER'S LETTER TO THE IST RESPONDENT DT. 27.4.06. EXT.P4:- COPY OF THE PETITIONER'S LETTER TO THE IST RESPONDENT DT. 9.6.06 EXT.P5:- COPY OF THE PETITIONER'S LETTER TO THE COMMISSIONER OF COMMERCIAL TAXES DT. 15.3.07. EXT.P6:- COPY OF THE CERTIFICATE OF PAYMENT OF ENTRY TAX OF RS. 31,221/- DT. 4.7.2000. EXT.P7:- COPY OF THE JUDGMENT IN WPC. NO.3746/06 DT. 27.2.07. EXT.P8:- COPY OF THE PETITIONER'S LETTER TO 2ND RESPONDENT CLAIMING REFUND OF RS. 31,221/-. /TRUE COPY/ P.S. TO JUDGE tss KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No. 30035 of 2007 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The writ petition is filed with the following prayers:- i) issue a writ of mandamus or any other appropriate writ or order directing the 1st respondent to pass fresh order in compliance with Ext.P2 order of the Tribunal and refund the penalty amount collected from the petitioner pursuant to Ext.P1 order in case the order is in favour of the petitioner. ii) issue a writ of mandamus or any other appropriate writ or order directing the 2nd respondent to refund the entry tax collected as per Ext.P6 to the petitioner. In case fresh orders have not been passed in compliance with Ext.P2 order the first respondent shall do the needful in the matter within a period of three months from the date of production of a copy of the judgment. There will also be a direction to the second respondent to refund the entry tax in the light of the decision of this court in Thressiamma L.Chirayil v. State of Kerala, 2007 (1) KLT 303. However, it is made clear that the petitioner shall be bound by the decision of the apex court in the matter and in case it is found that the petitioner is liable he will have to pay the amounts. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.30035 of 2007 ----------------------------------- JUDGMENT 27th June, 2008