IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE P.Q.BARKATH ALI FRIDAY, THE 30TH JULY 2010 / 8TH SRAVANA 1932 WA.No. 1301 of 2010() --------------------- AGAINST THE JUDGEMENT IN WPC.22276/2010 Dated 16/07/2010 .................... APPELLANT(S): PETITIONER -------------- 1. PAPPACHAN, AGED 68 YEARS, S/O KOTHU THUMBALAN HOUSE, KARINGALIKKADU KARA, MANJAPRA VILLAGE, ALUVA TALUK 2. RANEESH JOSE, S/O. JOSE, MARIPPURATH HOUSE PRAVITHANAM KARA, BHARANANGANAM VILLAGE MEENACHIL TALUK, KOTTAYAM DISTRICT 3. MANESH KUMAR, S/O. SASI, CHAMAKKATTU HOUSE THIDANATTUKARA, MEENACHIL TALUK KOTTAYAM DISTRICT BY ADV. SRI.C.C.THOMAS, SENIOR ADVOCATE SRI.M.G.KARTHIKEYAN SRI.NIREESH MATHEW RESPONDENT(S): RESPONDENTS --------------- 1. STATE OF KERALA, REP. BY SECRETARY TAXES (A) DEPARTMENT, GOVT. SECRETARIAT THIRUVANANTHAPURAM 2. THE COMMISSIONER OF EXCISE EXCISE COMMISSIONERATE PUBLIC OFFICE BUILDING THIRUVANANTHAPURAM 3. THE DEPUTY COMMISSIONER OF EXCISE ERNAKULAM 4. THE EXCISE INSPECTOR, EXCISE RANGE OFFICE KALADY, ERNAKULAM DISTRICT SR.GOVT. PLEADER SRI.BASANT BALAJI THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 30/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER & P.Q.BARKATH ALI, JJ. - - - - - - - - - - - - - - - - - - - - - W.A. No.1301 of 2010 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of July, 2010 JUDGMENT Basheer, J. When this appeal is taken up for consideration, learned counsel for the appellants fairly concedes that the issue is covered against the appellants in view of the judgment rendered by a Division Bench of this court in Komalan v. State of Kerala ( 2009(2) KLT 744). Therefore, the appeal is dismissed. A.K.BASHEER, JUDGE P.Q.BARKATH ALI, JUDGE sv.