IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 2371 of 2008(G) --------------------------------------- PETITIONER(S): ------------------------ V.P.PAUL, S/O. PHILIP, VELLASSERY HOUSE, KUNNOTH, KILIANTHARA P.O., IRITTY, THALASSERY. BY ADV. MR.A.K.ABDUL AZEEZ RESPONDENT(S): --------------------------- 1. TAHSILDAR, REVENUE RECOVERY, THALASSERY, KANNUR. 2. ADDL. SALES TAX OFFICER, IIND CIRCLE, THALASSERY. R1 & R2 BY GOVERNMENT PLEADER SMT. T.B.RAMANI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.2371/2008 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE ISSUED BY THE AUTHORITY DTD. 27/02/96. P2: COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DTD. 17/11/2007. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.2371 OF 2008 ------------------------------------------- Dated this the 30th day of January, 2010 JUDGMENT The petitioner challenges the demand for entry tax on motor vehicles imported into the State of Kerala from another state. As of now, the enabling provision does not survive though the matter is stated to be pending before the Apex Court. Under such circumstances, Ext.P2 is quashed with liberty to the Government to ensure proceedings de novo, depending upon the result of the matter pending before the Apex Court. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.02/02