IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 8TH NOVEMBER 2011 / 17TH KARTHIKA 1933 WP(C).No. 16099 of 2006(N) ---------------------------------- PETITIONER(S): ------------------- P.R.GOPAKUMAR, RAJAS AGENCIES, MULLAKKAL JUNCTION, ALAPPUZHA. BY ADVS. SRI.P.SANJAY SRI.A.PARVATHI MENON RESPONDENT(S): -------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER, 2ND CIRCLE, ALAPPUZHA. 4. THE TAHSILDAR, (RR.UNIT), AMBALAPPUZHA TALUK, ALAPPUZHA. BY GOVT. PLEADER SRI. NOBLE MATHEW THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO.16099/2006 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE INTERIM ORDER IN C.A. NO.3088-3093/2004 DATED 17/05/2004. P2: COPY OF THE ORDER IN SLP (C) NO.4802/2005 DATED 04/04/2005. P2(a):COPY OF THE PRAYER IN THE PETITION IN SLP(C)NO.4802/2005 DATED 08/04/2005. P3: COPY OF THE ORDER DATED 01/08/2005. P4: COPY OF THE ASSESSMENT ORDER DATED 14/01/2004 TOGETHER WITH DEMAND NOTICES. P5: COPY OF THE JUDGMENT IN O.P. NO.04143/04 DATED 06/02/2004. P6: COPY OF THE ORDER NO.C3-8612/04/CT DATED 29/03/2004. P7: COPY OF THE REPRESENTATION DATED 24/04/2006. P8: COPY OF THE REVENUE RECOVERY NOTICES ISSUED BY THE 4TH RESPONDENT DATED 16/05/2006. P9: COPY OF THE REPRESENTATION DATED 13/06/2006. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 16099 of 2006 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 8th day of November, 2011. J U D G M E N T The petitioner is aggrieved by the demand for recovery of sales tax arrears on sale of on-line lotteries. According to the petitioner, as per the decision of the Supreme Court in Sunrise Associates v. Government of NCT of Delhi, 2006 (2) KLT 700 (SC), the petitioner is not liable to pay sales tax on lotteries. 2. No counter affidavit has been filed by the respondents. The learned Government Pleader does not dispute that the issue involved is covered by the decision in Sunrise Associates's case (supra). In the above circumstances, Ext.P8 demand for revenue recovery proceedings is quashed. It is declared that the petitioner is not liable to pay any sales tax on sale of lotteries in view of the decision of the Supreme Court in Sunrise Associates's case (supra). The writ petition is allowed as above. Sd/- S. Siri Jagan, Judge. Tds/