IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 14TH JULY 2008 / 23RD ASHADHA 1930 W.A.No.1289 of 2006 -------------------------------------- AGAINST THE JUDGEMENT IN O.P.27780/2001 DATED 07/04/2006 .................... APPELLANT: PETITIONER:- --------------------------------------- SUPER SOAPS & CHEMICALS, BEACH ROAD, KOLLAM, REPRESENTED BY ITS PROPRIETOR, SRI.A.KASSIM SAIT. BY ADV. SRI.V.M.KURIAN RESPONDENTS: RESPONDENTS:- -------------------------------------------------- 1. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, IIIRD CIRCLE, KOLLAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 14/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.Dattu, C.J. & A.K.Basheer, J. ---------------------------------------------- W.A.No.1289 of 2006-D ---------------------------------------------- Dated, this the 14th day of July, 2008 JUDGMENT H.L.Dattu,C.J. This Writ Appeal is directed against the orders passed by the learned Single Judge in O.P.No.27780 of 2006 dated 7th April, 2006. By the impugned order, the learned Single Judge has sustained the assessment orders passed by the assessing authority under the provisions of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. 2. A Division Bench of this Court in Thressiamma L.Chirayil v. State of Kerala [2007 (1) KLT 303] has struck down the charging provisions of the Act. In view of the judgment of this Court in the aforesaid decision, since the charging provision itself has been struck down by this Court, the question of sustaining the assessment orders passed under the Act would not arise. Therefore, the Writ Appeal requires to be allowed and it is allowed and the orders passed by the learned Single Judge and that of the assessing authority are set aside. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/dk.