IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 WP(C).No. 16568 of 2004(V) -------------------------- PETITIONER: ------------ A.J.THOMAS, PROPREITOR, M/S.AMBATTU RUBBER STORES, THEVANCODE, MYULAKKARA P.O. THIRUVANANTHAPURAM DISTRICT. BY ADV. SRI.C.K.THANU PILLAI SRI.S.S.HUSSAIN RESPONDENTS: ------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 1. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SALES TAX CHECK POST, AMARAVILA, THIRUVANANTHAPURAM. 3. THE SUB INSPECTOR OF POLICE, VELLARADA POLICE STATION, VELLARADA, THIRUVANANTHAPURAM DISTRICT. 4. THE SALES TAX OFFICER, COMEMRCIAL TAXES, NEYYATTINKARA. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.16568/2004 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF SALE BILL DATED 31/12/2003 ISSUED BY BHADRA RUBBERS, TRIVANDRUM. P2 : COPY OF PURCHASE BILLD ATED 31/12/2003 ISSUED PETITIONER. P3 : COPY OF SALE BILL DATED 31/12/2003 ISSUED BY A.S.RUBBER TRADERS, NEDUMANGAD. P4 : COPY OF PURCHASE BILLD ATED 31/12/2004 ISSUED BY PETITIONER. P5 : COPY OF DEPARTMENTAL DELIVERY NOTE IN FORM NO.26 DATED 31/12/2003 ISSUED BY PETITIONER. P6 : COPY OF DECLARATION IN FORM 27 B DATED 31/12/2003 ISSUED BY PETITIONER. P7 : COPY OF PERMIT DATED 31/12/2003 ISSUED BY SALES TAX INSPECTOR, SALES TAX CHECK POST, KALLIKAD ISSUED TO PETITIONER. P8 : COPY OF NOTICE DATED 01/01/2004 ISSUED BY SALES TAX INSPECTOR, SALES TAX CHECKPOST, AMARAVILA TO PETITIONER. P9 : COPY OF NOTICE DATED 01/01/2004 ISSUED BY R2 TO PETITIONER. P10 : COPY OF JUDGMENT DATED 05/01/2004 OF THIS HONOURABLE COURT IN WPC NO.64/04. P11 : COPY OF REPLY DATED 06/01/2004 SUBMITTED BY PETIITONER TO R2. P12 : COPY OF ORDER NO.CPA 7524/03-04 DATED 09/01/2004 ISSUED BY R2. P13 : COPY OF NOTICE DATED 08/01/2004 ISSUED BY R2 TO PETITIONER. P14 : COPY OF STATEMENT DATED 08/01/2004 TENDERED BYR3 BEFORE R2. P15 : COPY OF STATEMENT DATED 01/01/2004 TENDERED BY DRIVER BEFORE THE SALES TAX INSPECTOR, SALES TAX CHECK POST, AMARAVILA. P16 : COPY OF STATEMENT DATED NIL OF THE DRIVER AND ENGLISH TRANSLATION. P17 : COPY OF OBJECTIONS DATED 24/02/2004 FILED BY PETITIONER BEFORE R2. P18 : COPY OF AFFIDAVIT DATED 23/02/2004 OF DRIVER. P19 : COPY OF CERTIFICATE DATED 16/01/2004 ISSUED BY ASST. ENGINEER, PWD, ROADS SECTION, KUNNATHKAL. P20 : COPY OF ORDER NO.CPA 7524/03-04 DATED 19/04/2004 ISSUED BY R2. //TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 16568 of 2004 --------------------------------- Dated, this the 23rd day of May, 2008 J U D G M E N T This writ petition is filed challenging the constitutional validity of Section 30E of the KGST Act. When the writ petition was admitted, this Court gave freedom to petitioner to challenge the impugned orders before the statutory authorities on other issues. It is reported that the order under challenge was confirmed in two levels of revision. In view of the subsequent orders passed, I close this writ petition. Petitioner's challenge against Section 30E is also left open for the petitioner to raise the issue, if fresh writ petition is filed challenging the revisional orders. (C.N.RAMACHANDRAN NAIR, JUDGE) jg