IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 21ST OCTOBER 2008 / 29TH ASWINA 1930 WP(C).No. 29861 of 2008(E) ----------------------------------------------- PETITIONER(S): --------------------- 1. M. MOHAMMED SAKKARIA, SHAJAHAN TRADERS, M. PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT. 2. M. SHAJAHAN, MADEENA TRADERS, M. PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT. 3. M. SALIHA BEEVI, NAGOOR TRADERS, KARADIKUNNU, GOVINDAPURAM, PALAKKAD DISTRICT. 4. J.S. NIHAR BANU, ALFAS TRADERS, M. PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD DISTRICT. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. W.P.(C).NO. 29861 OF 2008 E 3. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29861 OF 2008 E -------------------------------------- Dated this the 21st October, 2008 JUDGMENT Petitioners seek a declaration that they have no liability to pay surcharge under the Kerala Surcharge on Taxes Act, 1957 as amended by the Kerala Finance Act, 2008 or in the alternative, they seek to quash Ext.P5 Notification issued by the second respondent. Briefly put, the case of the petitioners is that Ext.P5 Notification purportedly issued on the strength of Section 3(1A) of the Kerala Surcharge on Taxes Act, is illegal. Learned Government Pleader would submit, on the other hand, that no notice has been issued against the petitioners and no action has been taken against the petitioners and there is no demand also against the petitioners. In such circumstances, I record the submission of the learned Government Pleader and leaving open all the contentions available to the petitioners, the Writ Petition is disposed of with full liberty to the petitioners to seek the reliefs, if any such need arises. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge