IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH MARCH 2009 / 28TH PHALGUNA 1930 WP(C).No. 8765 of 2009(M) ------------------------------------ PETITIONER(S): ----------------------- M/S. COASTAL RESORTS (INDIA) LTD., UNIT, BRUNTON BOAT YARD, FORT KOCHI-682 001, REPRESENTED BY ITS EXECUTIVE OFFICER, MR. MICHAEL DOMINIC. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENT(S): ------------------------- 1. SALES TAX OFFICER (WC & LT), COMMERCIAL TAXES, MATTANCHERRY. 2. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 8765 of 2009-M ---------------------------------------------- Dated, this the 19th day of March, 2009 J U D G M E N T Petitioner has been assessed to tax under the Kerala Tax on Luxuries Act vide Ext.P1. Petitioner seeks the same benefit as was given in Ext.P2 judgment. 2. I heard learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader does not seriously oppose the prayer. 3. While I reject the challenge to Ext.P1, as regards demand for interest the officer will follow the judgment of the learned Single Judge in Casino Hotel Vs. State of Kerala {2007 (15) KTR 485 (Ker.}. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS