IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 5185 of 2007(P) -------------------------------------- PETITIONER(S): ----------------------- 1. P.K. MARTIN, S/O. KURIAN P.P., AGED 39 YEARS, PARAYYIL AGENCIES, ANGAMALY SOUTH P.O., ANGAMALI. 2. P.G. SURESH BABU, S/O. GOPI, AGED 41 YEARS, NO.III/533, TEMPLE ROAD, BANK JN., ALUVA RESIDING AT SURESH VILLA, CANNAL ROAD, U.C.COLLEGE P.O., ALUVA-2. 3. M.T. KURIAKOSE, S/O. THOMAS, AGED 73 YEARS, 17/29, INDIAN BAKERY, KALADY ROAD, ANGAMALY RESIDING AT MUNDADAN (H), KIDANGOOR P.O., KIDANGOOR. 4. G.V. PAUL, S/O. LATE VARKEY, AGED 78 YEARS, XX/546, ALUVA ROAD, ANGAMALI, RESIDING AT GOPURATHINGAL (H), ANGAMALI SOUTH. BY ADV. SRI.C.A.JOY RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAX DEPARTMENT, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY. 3. THE COMMISSIONER FOR COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 TO R3 BY GOVT. PLEADER SMT.SMITHA SUKUMAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 5185/2007-P APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE DETAILS OF REMITTANCE OF TAX FROM THE MONTH OF MAY 2003 TO AUGUST 2004. EXT.P2: COPY OF THE NOTICE ISSUED TO 1ST PETITIONER DATED 22/01/2007 BY 2ND RESPONDENT. EXT.P3: COPY OF THE NOTICE ISSUED TO 2ND PETITIONER DATED 22/01/2007 BY 2ND RESPONDENT. EXT.P4: COPY OF THE NOTICE ISSUED TO 3RD PETITIONER DATED 22/01/2007 BY 2ND RESPONDENT. EXT.P5: COPY OF THE NOTICE ISSUED TO 4TH PETITIONER DATED 22/01/2007 BY 2ND RESPONDENT. EXT.P6: COPY OF THE ORDER OF HONOURABLE SUPREME COURT DATED 27/07/2006. EXT.P7: COPY OF THE INTERIM ORDER OF THIS HONOURABLE COURT DATED 06/02/2007. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.5185 OF 2007 ------------------------------------------- Dated this the 30th day of March, 2010 JUDGMENT This writ petition is entitled to succeed in view of the decision of this Court in Commercial Corporation of India v. Additional Sales Tax Officer [2007(2) KLT 397]. It is accordingly allowed as prayed for, quashing the impugned notices. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.31/03.