IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 26274 of 2004(C) -------------------------------------- PETITIONERS: ------------------- 1. KPV PETRO PRODUCTS PVT. LTD., XLII/1712, KPV CHABERS, KOMBARA, MARKET ROAD, ERNAKULAM, COCHIN-682 014, REPRESENTED BY ITS DIRECTOR, MR.K.P. VARGHESE. 2. K.P.VARGHESE, KOLUTHARA HOUSE, T.D.ROAD, COCHIN-682 035. BY ADV. SRI.JOSEPH MARKOSE (SR.) SRI.MITHUN MARKOS RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.GEORGE MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.26274/2004 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE NOTIFICATION SRO 1091/99 AS AMENDED. EXT.P2:- COPY OF THE NOTIFICATION SRO 489/2003 DT. 2.6.03. EXT.P3:- COPY OF THE NOTIFICATION SRO 323/04 DT. 1.4.04. /TRUE COPY/ P.S. TO JUDGE tss KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.26274 of 2004 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The prayer is for refund of the entry tax. The issue is covered in favour of the petitioners by the decision reported in Thressiamma L.Chirayil v. State of Kerala, 2007(1) KLT 303. The learned Government Pleader submits that the matter is now pending before the Supreme Court. But there is no interim order. Therefore, there will be a direction to the respondent to refund the tax collected from the petitioners within a period of three months from the date of production of a copy of this judgment. However, it is made clear that in case the decision of the Supreme Court goes against the petitioners they shall be bound to refund the amount. The question of interest is left open. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.26274 of 2004 ----------------------------------- JUDGMENT 27th June, 2008