IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 22869 of 2004(V) -------------------------- PETITIONER: ------------------- T.T.KURUVILA, PROPRIETOR, M/S.ALLEPPEY PARCEL SERVICE, HEAD OFFICE, VAZHICHERRY WARD, ALAPPUZHA. BY ADV. SRI.V.SANTHARAM SRI.ALEX ANTONY SEBASTIAN P.A. RESPONDENTS: ---------------------- 1. GOVERNMENT OF KERALA, REP: BY ITS SECRETARY TO THE FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM. 3. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, PALGHAT. 4. INTELLIGENCE INSPECTOR, SQUAD NO.VI, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALGHAT. 5. THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, ERNAKULAM. BY GOVT.PLEADER SRI MATHEW VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, J. --------------------------- W.P.(C).NO.22869 OF 2004 ---------------------------- DATED THIS THE IST DAY OF SEPTEMBER,2008 JUDGMENT This Court by its decision reported in Fast and Safe Transports Pvt. Ltd. v. State of Kerala (2004(3) KLT 512) repelled the challenge made to Section 45 B of the Kerala General Sales Act and dismissed the original petition. Following the said decision this writ petition is liable to be dismissed. I do so. However, it is pointed out by the learned counsel for the petitioner that in the meantime he has already invoked the statutory remedy by filing an appeal along with a stay petition. In case the said appeal is still pending, the Appellate Authority shall dispose of the same on merits. In case any stay application is filed, it is open to the counsel for the petitioner to move for an early hearing of the stay petition, in which event the Appellate Authority shall consider the stay application and dispose of the same. P.R.RAMAN, Judge. kcv.