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. 28411 of 2004(G) -------------------------------------- PETITIONER: ------------------ KOYILIL ACHUTHAN, KOYILILHOUSE, P.O.KATALUR, KOYILANDY, KOZHIKODE DISTRICT. BY ADV. SRI.P.K.SURESH KUMAR SRI.K.P.SUDHEER RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER, VADAKARA, KOZHIKODE DISTRICT. BY SPL. GOVERNMENT PLEADER SRI.GEORGE MATHEW VADAKKEL(TAXES) 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.28411/2004 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE BILL OF ENTRY FOR HOME CONSUMPTION BEARING PORT CODE NO.4039 AND THE SEAL OF THE CUSTOM HOUSE, COCHIN DT. 1.11.96. EXT.P2:- COPY OF THE JUDGMENT DT. 6.1.98 IN W.A. NO.1264/97 ISSUED BY THIS HONOURABLE COURT. EXT.P3:- COPY OF THE NOTICE DT. 28.4.04 ISSUED BY the 2ND RESPONDENT. /TRUE COPY/ P.S. TO JUDGE tss KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.28411 of 2004 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT In the matter of collection of entry tax it is seen that the petitioner has furnished bank guarantee pursuant to interim order issued by this court. Now that the whole Act has been struck down by this court, it is declared that the petitioner need not keep the bank guarantee alive. However, it is made clear that the petitioner shall be bound by the decision of the apex court in the matter and in case it is found that the petitioner is liable he will have to pay the amounts. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.28411 of 2004 ----------------------------------- JUDGMENT 27th June, 2008