IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 22ND JANUARY 2010 / 2ND MAGHA 1931 WP(C).No. 18209 of 2009(U) -------------------------- PETITIONER: --------------- M/S OSCAR PROVISIONS COMMERCE,VALIYAD.PO KODUR,MALAPPURAM DISTRICT,REPRESENTED BY IT'S MANANGING PARTNER,ABOOBACKER. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER,SQUAD NO.IV, COMMERCIAL TAXES,MALAPPURAM AT PERINTHALMANNA. 2. THE COMMERCIAL TAX OFFICER-1,KOTTAKKAL. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE STATE OF KERALA,REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIATE,THIRUVANANTHAPURAM. R1 TO R4 BY SRI. C.K. GOVINDAN GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rkc P.R.RAMACHANDRA MENON, J. ------------------------- W.P (C) No.18209 of 2009 -------------------------- Dated this the 22nd January, 2010 J U D G M E N T The challenge involved in the writ petition is against the constitutional validity of Section 44 (10) of the KVAT Act. 2. The above provision was considered in detail by a learned Judge of this Court in WP(C) No.6432/09, holding it against the petitioner and sustaining the provision, which in turn was subjected to challenge in W.A No.1347 of 2009. 3. After hearing the parties concerned along with the connected cases, the Division Bench of this Court pronounced the final verdict on 10.7.2009, whereby the judgment passed by the learned Single Judge was upheld . This being the position, nothing further survives to be considered or adjudicated in this writ petition. Accordingly interference is declined and the writ petition is dismissed. W.P (C) No.18209 of 2009 2 It is however made clear that the challenge, if any, in respect of the quantum, in the light of the observations made by the Division Bench in the decision cited supra to the extent it is applicable to this case is left open. P.R.RAMACHANDRA MENON, JUDGE ma W.P (C) No.18209 of 2009 3 W.P (C) No.18209 of 2009 4