IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 18TH NOVEMBER 2009 / 27TH KARTHIKA 1931 WP(C).No. 33131 of 2009(J) -------------------------------------- PETITIONER(S): ----------------------- M/S. AGRICULTURE AND ORGANIC FARMING GROUP OF INDIA (AOFG INDIA), KAMPILLINE VILLAGE, OFF - 6TH MILE, NH 49, PADICUP.P.O, ADIMALI, IDUKKI DISTRICT. BY ADV. MR.M.K.SUBHAKARAN MR.P.P.VARUGHESE MR.M.T.MURALEEDHARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, CHINNAR, IDUKKI DISTRICT. 2. COMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, DEVIKULAM, IDUKKI. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICES BUILDINGS, VIKAS BHAVAN.P.O, THIRUVANANTHAPURAM – 33. R1 TO R3 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 33131 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of November, 2009 J U D G M E N T 1. Relief sought for in this writ petition is to order refund of Entry Tax paid by the petitioner at the Commercial Tax Check Post, Chinnar, while importing a Coffee Processing Machine. The amount was remitted on 18.11.2006. Contention of the petitioner is that this court by judgment in Thressiamma L. Chirayil Vs. State of Kerala (2007 (1) KLT 303) held that provisions of Kerala Tax on Entry of Goods into Local Areas Act, 1994 is ultra vires of the Constitution. It is contended that in the light of the above judgment the petitioner is eligible for refund of the amount of Entry Tax. 2. Learned Government Pleader appearing for respondents on the other hand contended that appeal filed before the Hon'ble Supreme Court against the said judgment is pending disposal. But it is conceded that the W.P.(C)No. 33131 of 2009 -2- Hon'ble Supreme Court has not granted any interim order with respect to refund of Tax already remitted. 3. Under the above circumstances the 2nd respondent is directed to consider and dispose of the request for refund submitted by the petitioner as evidenced from Exts.P3 & P4 at the earliest, at any rate within a period of one month from the date of receipt of copy of this judgment. The writ petition is disposed of as above. C.K. ABDUL REHIM JUDGE shg/