IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MR. JUSTICE P.BHAVADASAN WEDNESDAY, THE 9TH DECEMBER 2009 / 18TH AGRAHAYANA 1931 WP(C).No. 36065 of 2008(R) -------------------------------------- PETITIONER(S): ---------------------- 1. GUNASINGH, S/O.RAMAN, KURUMATH HOUSE, MANALOOR, THRISSUR DISTRICT. 2. V.A.JAYARAM, AGED 50 YEARS, S/O.ACHUTHAN, VADAKKUMCHERRY HOUSE ENGANDIYUR, CHAVAKKAD, THRISSUR DISTRICT. BY ADV. SRI.M.G.KARTHIKEYAN RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY SECRETARY, TAXES (A) DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF EXCISE, EXCISE COMMISSIONERATE, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM. 3. THE ASST.EXCISE COMMISSIONER, O/O.THE ASST. EXCISE COMMISSIONER, ERNAKULAM. 4. THE EXCISE INSPECTOR, EXCISE RANGE OFFICE, ERNAKULAM. BY GOVERNMENT PLEADER SRI. NOBLE MATHEW. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/12/2009, ALONG WITH WPC NO. 36066 OF 2008 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. BALAKRISHNAN NAIR & P. BHAVADASAN, JJ. ------------------------------ W.P.(C) Nos.36065, 36066, 36067 and 36068 of 2008 ------------------------------ Dated this, the 9th day of December, 2009 JUDGMENT Balakrishnan Nair, J. The point raised by the writ petitioners is covered against them by the decision of the Division Bench of this Court in Komalan v. State of Kerala, 2009(2) KLT 744. Accordingly, these Writ Petitions are dismissed. Sd/- K. Balakrishnan Nair, Judge. Sd/- P. Bhavadasan, Judge. DK. (True copy)