IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 12TH FEBRUARY 2008 / 23RD MAGHA 1929 OP.No. 11120 of 2003(W) ----------------------- PETITIONER: ------------ ESCAPADE RESORTS PRIVATE LTD., CASINO HOTEL, WILLINGDON ISLAND, COCHIN-682 003, REP.BY ITS DIRECTOR, SHRI.JOSE DOMINIC. BY ADV. SRI.JOSEPH MARKOSE SRI.THOMAS VELLAPPALLY RESPONDENTS: ------------- SALES TAX OFFICER, (EXPORTS & IMPORTS), O/O.THE DEPUTY COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, PALARIVATTOM, ERNAKULAM, KOCHI-25. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 12/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.19120/2003 IN O.P. NO.11120/2003 DISMISSED: SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) 12.2.2008 SD/-(T.R.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF INVOICE DT.15.6.2001. P2: TRUE COPY OF CERTIFICATE OF ORIGIN DT.21.6.2001. P3: TRUE COPY OF BILL OF ENTRY DT.5.7.2001. P4: TRUE COPY OF NOTICE DT.28.2.2003 ISSUED BY RESPONDENT. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... O.P. No.11120 of 2003 .................................................................... Dated this the 12th day of February, 2008. JUDGMENT C.N.Ramachandran Nair, J. Challenge against demand of entry tax stands allowed in favour of the petitioner vide decision of this court in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA (2007(1) KLT 303). However, Government Pleader submitted that S.L.P. is filed against the judgment and the same is pending in the Supreme Court. This O.P. is therefore allowed following the above judgment, but leaving freedom to the respondents to proceed for recovery of entry tax through proper adjudication if the Supreme Court reverses the judgment of this court, without the requirement of filing appeal in this matter. Bank Guarantee will be released on the above condition. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms