IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 14608 of 2005(L) -------------------------------------- PETITIONER: ------------------- HRISHIKESHAN NAIR, AGED 46, S/O. BALAKRISHNAN NAIR, MANAGING PARTNER, PROMPT IMPORTS & EXPORTS, NEDUMCHIRA COMPLEX, ETTUMANOOR, KOTTAYAM DISTRICT. BY ADVS. SRI.N.RATHEESH, SMT.SUMA RATHEESH. RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY,DEPARTMENT OF FINANCE SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, COMMERCIAL TAXES, SALES TAX OFFICE, ETTUMANOOR. R1 & R2 BY GOVT. PLEADER SMT. M.R. SREELATHA. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.14608/2005-L: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT DTD 25/06/2004 IN W.P.(C).NO.18888 OF 2004 OF THIS HONOURABLE COURT. EXT.P.2: COPY OF THE REPRESENTATION DTD. 25/10/2004 SUBMITTED BY THE PETITIONER TO THE R.1. EXT.P.3: COPY OF THE REPRESENTATION DTD. 20/12/2004 SUBMITTED BY THE PETITIONER TO THE R.1. EXT.P.4: COPY OF THE REPRESENTATION DTD. 01/03/2005 SUBMITTED BY THE PETITIONER TO THE RESPONDENTS. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. T.R. RAMACHANDRAN NAIR, J. --------------------------------------- W.P.(C) No.14608 OF 2005 --------------------------------------- Dated this the 28th day of February, 2011. J U D G M E N T The petitioner claims to be a manufacturer of the rubber cup holders and spouts (Chillu), both of which are used in rubber tapping. The petitioner's complaint is that even though the knife used for rubber tapping and latex collection cub are listed as agricultural implements and are exempted from payment of tax, similar benefits have not been granted to the implements shown by the petitioner. Exhibits P2 and P3 are the representations said to be filed by the petitioner in the matter. 2. The only prayer in the writ petition is to direct the 1st respondent to dispose of Exhibits P2 to P4 representations submitted by the petitioner in the light of Exhibit P1 judgment. Learned counsel for the petitioner submitted that he has relinquished the vakkalath. There will be a direction to the Government to consider and pass orders on Exhibits P2 to P4 representations in the light of W.P.(C) No.14608/2005 2 Exhibit P1 judgment if the same has not been considered so far and a reply will be given to the petitioner within a period of four months. If any order has been passed already in the matter, the same will be communicated to the petitioner, if not done earlier. This writ petition is disposed of as above. T.R. RAMACHANDRAN NAIR JUDGE smp