IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 5034 of 2007(Y) ------------------------- PETITIONER: --------------- V.K. JOY, NO.VI/241/B, ST.JOSEPH PHOTOSTAT AND STD BOOTH, VADAKKAL, EDAVANAKAD, ERNAKULAM DISTRICT. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: --------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE (PRODUCE), DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SR. GOVERNMENT PLEADER ADV. MR. S. SUDHISHKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5034 of 2007(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE APPOINTMENT /AUTHORIZATION LELTTER ISSUED IN FAVOUR OF M/S. CAIRS, NEW DELHI, BY THE DIRECTOR OF STTE LOTTERIES, NAGALAND. EXT.P2 : TRUE COPY OF THE LETTER ISSUED BY M/S/ VIKAS FORTUNE (INDIA)PVT. LTD TO THE PETITIONER DTD. 01.02.2003. EXT.P3 : TRUE COPY OF THE LEDGER ACCOUNT KEPT BY THE FRANCHISEE DEALER, EVIDENCING THE TURNOVER OF THE PETITIONER. EXT.P4 : TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT DT. 22.01.2007 /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.5034 OF 2007 ......................................................................... Dated this the 21st October , 2011 J U D G M E N T The petitioner is challenging the constitutional validity of Section 5BA of the KGST Act . 2. When the matter is taken up for consideration, it is brought to the notice of this Court that the issue is squarely covered by the verdict passed by this Court in Commercial Corporation of India v. Addl. Sales Tax Officer(2007(2) KLT 397), whereby the impugned provisions has been struck off from the Statute Book. The learned Government Pleader appearing for the respondents confirms the position. In the above circumstance, Ext. P4 pre-assessment notice which is impugned in the writ petition is set aside and the writ petition is allowed. No cost. P.R. RAMACHANDRA MENON, JUDGE. lk