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 OP.No. 9163 of 2001(N) ---------------------- PETITIONER: ------------ K.A. THOMAS, KUNNEL HOUSE, ATHIRAMPUZHA P.O., KOTTAYAM BY ADV. SRI.P.N.PURUSHOTHAMA KAIMAL RESPONDENTS: ------------- 1. ADDITIONAL SALES TAX OFFICER, NORTH PARAVOOR, ERNAKULAM. 2. THE TAHSILDAR (RR), KOTTAYAM. 3. THE JOINT REGIONAL TRANSPORT OFFICER, NORTH PARAVOOR, ERNAKULAM. BY G.P. SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 23/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 14763 OF 2001 IN OP 9163 OF 2001 DISMISSED 23.5.2008 SD/C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPHOTOCOPY OF THE QUOTATION FOR MARUTI CAR ISSUED TO PETITIONER DATED 31.10.97 EXT.P2 TRUE COPY OF THE RC BOOK OF MARUTI CAR DATED 19.2.98 EXT.P3 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT TO PETITIONER DATED 9.6.99 EXT.P4 TRUE PHOTOCOPY OF THE REPLY SUBMITTED BY PETITIONER TO FIRST RESPONDENT DATED 14.7.99 EXT.P5 TRUE PHOTOCOPY OF THE ACKNOWLEDGEMENT RECEIPT SIGNED BY FIRST RESPONDENT DATED 9.8.99 EXT.P6 TRUE PHOTOCOPY OF THE AFFIDAVIT FOR PROOF OF RESIDENCE SUBMITTED BY PETITIONER DATED 8.6.99 EXT.P7 TRUE PHOTOCOPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 2ND RESPONDENT DATED 21.2.2001 EXT.P8 TRUE PHOTOCOPY OF THE REVENUE RECOVERY NOTICE ISSUED BY 2ND RESPONDENT DATED 20.2.2001 EXT.P9 TRUE PHOTOCOPY OF THE INTERIM STAY ORDER ISSUED BY HON'BLE HIGH COURT OF KERALA IN OP 4294 OF 2001 DATED 8.2.2001 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 9163 OF 2001 -------------------------------------------- Dated this the 23rd day of May, 2008 JUDGMENT Since the issue raised is covered by the decision of this Court reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this O.P. is allowed quashing the demand of entry tax on the imported vehicle. However, if the Supreme Court allows the appeal filed by the State, then respondents will recover tax in terms of the demand with interest. Subject to the above, the amount paid by the petitioner will be refunded to him within two months from the date of production of a copy of this judgement. (C.N. RAMACHANDRAN NAIR) Judge kk 2