IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 29654 of 2007(E) -------------------------------------- PETITIONER: ------------------- K.SODARAN, S/O KANNAN, SREEKRISHNA NILAYAM, THAZHAMEL, ANCHAL P.O., KOLLAM. BY ADV. SRI.M.K.CHANDRA MOHANDAS. RESPONDENTS: ----------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, PUNNALOOR. 3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, PATHANAPURAM. BY GOVT. PLEADER SRI. MOHAMMED ANZAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.29654/2007-E: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT IN W.A. NO. 638/2006 DTD. 08/06/2007. EXT.P.2: COPY OF THE NOTICE DTD. 23/07/07. EXT.P.3: COPY OF THE REPRESENTATION DTD. 09/08/2007. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.29654 of 2007 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The prayer is for refund of the entry tax. The issue is covered in favour of the petitioner by the decision reported in Thressiamma L.Chirayil v. State of Kerala, 2007(1) KLT 303. The learned Government Pleader submits that the matter is now pending before the Supreme Court. But there is no interim order. Therefore, there will be a direction to the respondent to refund the tax collected from the petitioner within a period of three months from the date of production of a copy of this judgment. However, it is made clear that in case the decision of the Supreme Court goes against the petitioner he shall be bound to refund the amount. The question of interest is left open. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.29654 of 2007 ----------------------------------- JUDGMENT 27th June, 2008