IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN TUESDAY, THE 19TH JUNE 2007 / 29TH JYAISHTA 1929 WA.No. 1186 of 2006() --------------------- AGAINST THE JUDGEMENT IN OP.10110/2001 .................... APPELLANTS: RESPONDENTS IN THE O.P. ---------------------------------------------- 1. DEPUTY TAHSILDAR (RR), OFFICE OF THE TAHSILDAR (RR), THRISSUR 20. 2. VILLAGE OFFICER, ARANATTUKKARA VILLAGE, THRISSUR. 3. THE ASSISTANT EXCISE COMMISSIONER, PALAKKAD. BY SR.GOVERNMENT PLEADER MR.M.R.SABU RESPONDENT: PETITIONER IN THE O.P. -------------------------------------------- P.K.BALAN, S/O. KUMARAN, PUZHAKADAVIL HOUSE, ARANATTUKARA VILLAGE, THRISSUR DISTRICT. BY ADV. SRI.G.HARIHARAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & K.T.SANKARAN, J. ------------------------------------------ W.A.No.1186 of 2006 ------------------------------------------ Dated, this the 19th day of June, 2007 JUDGMENT H.L.Dattu, C.J. This writ appeal arises out of an order passed by a learned Single Judge in O.P.No.10110 of 2001 dated 15th February, 2006. The learned Single Judge has disposed of the writ petition in the light of an earlier decision of this Court in W.P.(C) No.5876 of 2005. Ext.P1 notice was issued by the third respondent to recover interest on additional tax for transporting toddy from one district to another. A similar issue came up for decision before a Division Bench of this Court in W.A.No.1027 of 2005 and connected cases. 3. The Division Bench by its order dated 27th June, 2006 has rejected the writ appeals. 4. Respectfully following the observations made in the aforesaid decision, this writ appeal also requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.T.SANKARAN) JUDGE vns