IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 18662 of 2011(G) -------------------------------------- PETITIONER: ------------------- PENTAGON HEALTH CARE PVT. LTD., A-117, IIND FLOOR, ADAM BYE-PASS, ANGAMALY, REPRESENTED BY ITS MANAGING DIRECTOR, NORBERT GEORGE. BY ADVS. SRI.V.M.KURIAN, SRI.MATHEW B. KURIAN, SRI.K.T.THOMAS. RESPONDENTS: ------------------------ 1. THE INTELLIGENCE OFFICER (IB), OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KANNUR-670 002. 2. THE SALES TAX INSPECTOR, SALES TAX CHECKPOST, BENGARA, MANJESWAR, PIN-671 323. 3. THE COMMERCIAL TAX OFFICER (ADMN.), OFFICE OF THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAX CHECK POST, BENGARA, MANJESWAR, PIN-671 323. 4. THE FEDERAL BANK LTD., NEDUMBASSERY BRANCH, NEDUMBASSERY P.O-683 585, VIA., ANGAMALY. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18662/2011-G: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE DECLARATION DTD. 07/01/2003 ISSUED BY SIEMENS LTD., MUMBAI. EXT.P.2: COPY OF THE NOTICE DTD. 09/01/2003 ISSUED BY THE R.3. DEMANDING ENTRY TAX. EXT.P.3: COPY OF THE JUDGMENT DTD. 10/01/2003 IN O.P. NO. 920/2003. EXT.P.4: COPY OF THE REQUEST DTD. 18/04/2007 SENT BY THE PETITIONER. EXT.P.5: COPY OF THE JUDGMENT DTD. 21/12/2006 IN W.P.(C).NO.19014/2004. EXT.P.6: COPY OF THE LETTER DTD. 01/07/2011 ISSUED BY THE FEDERAL BANK URGING THE PETITIONER TO RENEW THE BANK GUARANTEE. EXT.P.7: COPY OF THE JUDGMENT DTD. 24/05/2011 IN W.P.(C).NO.9083/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. S. SIRI JAGAN, J. ------------------------------------------------- W.P.(C)No. 18662 OF 2011 ------------------------------------------------- DATED THIS THE 11th DAY OF JULY, 2011 J U D G M E N T The petitioner had imported certain goods from outside the country. Entry tax was demanded in respect of the same. The goods were released to the petitioner on furnishing bank guarantee to satisfy the demand for payment of entry tax. The period of the bank guarantee expired. Respondents 1 to 3 insist on renewing the bank guarantee. The Division Bench had already declared Kerala Tax on Entry of Goods into Local areas Act, 1994 as unconstitutional and therefore no entry tax is payable to the petitioner in respect of goods in question is the contention of the petitioner. Petitioner seeks the following reliefs: “(i) Issue a writ of mandamus or other appropriate writ, order or direction to respondents 2 and 3 not to insist on renewal of the Bank guarantee issued by the 4th respondent Bank on behalf of the petitioner. (ii) declare that in view of Ext.P5 judgment, respondents are not entitled to insist on renewal of the Bank guarantee from the petitioner.” The learned Government Pleader opposes the prayers on the ground that the judgment of this Court is pending in Appeal W.P.(C) No.18662/2011 -2- before the Supreme Court. But it is admitted that no interim order has been granted by the Supreme Court. In the above circumstances this writ petition is disposed of with the following direction: The petitioner shall furnish a simple bond without sureties agreeing to pay entry tax if ultimately the Supreme Court allows the appeal pending before the Supreme Court. If ultimately the Supreme Court allows the appeal, the respondents would be free to enforce the bond so furnished. Sd/- S. SIRI JAGAN, JUDGE. AMG True copy P.A to Judge