IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR THURSDAY, THE 8TH MARCH 2007 / 17TH PHALGUNA 1928 WP(C).No. 80 of 2007(H) ------------------------------- PETITIONERS: ------------------ 1. PARACKAL DISTRIBUTORS, MANIKATH ROAD, COCHIN-16, REPRESENTED BY ITS MANAGING PARTNER, JOSSY THARIAN PRACKAL. 2. ALL KERALA TILES AND SANITARY WARE DEALERS ASSOCIATION, JAJ BUILDINGS, PANAVILA JN, TRIVANDRUM-1, REPRESENTED BY ITS GENERAL SECRETARY, SRI.C.CLEMENT. BY ADV. SRI.A.KUMAR RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, GOVT. SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. 3. ASSISTANT COMMISSIONER, KVAT, SPECIAL CIRCLE-II, ERNAKULAM. 4. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. ADDL.R5 IMPLEADED 5. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST BANGARA, MANJESHWAR IS IMPLEADED AS ADDL.R5 AS PER ORDER DT.18.1.07 IN IA.1000/07. BY SPL.GOVERNMENT PLEADER SRI.V.V.ASOKAN(TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/02/2007, ALONG WITH WP(C) NO.2844/2007 AND CONNECTED CASES THE COURT ON 08.03.2007 DELIVERED THE FOLLOWING: W.P.(C) NO.80/2007 APPENDIX PETITIONER'S EXHIBITS EXT.P1:- COPY OF THE CIRCULAR NO.50/06 DT.18.12.06 ISSUED BY THE 2ND RESPONDENT. EXT.P2:- COPY OF THE CIRCULAR NO.53/06 DT.22.12.06 ISSUED BY THE 2ND RESPONDENT. EXT.P3:- COPY OF THE NOTICE DT.1.1.07 ISSUED BY THE 4TH RESPONDENT DEMANDING ADVANCE TAX. EXT.P4:- COPY OF THE NOTICE DT.1.1.07 NO.AT.6886A/06-07 ISSUED BY THE 4TH RESPONDENT DEMANDING ADVANCEA TAX. EXT.P5:- COPY OF THE DT.1.1.2007 NO.ISSUED 6877A/06-07 BY THE 4TH RESPONDENT ISSUED BY THE 4TH RESPONDENT DEMANDING. EXT.P6:- COPY OF THE NOTICE DT.16.1.07 NO.AT.913/06-07 ISSUED BY THE 5TH RESPONDENT. /TRUE COPY/ tss