IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 OP.No. 13080 of 1999(F) ----------------------- PETITIONER: ------------------ RAJENDRAN GOPINATH, SMRITHI, G.K.PILLAI ROAD, PERUMBAVOOR. BY ADV. SRI.T.P.VARGHESE SRI.PHILIP T.VARGHESE RESPONDENTS: ---------------------- 1) STATE OF KERALA, REP: BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2) THE ASSISTANT REGISTERING AUTHORITY, PERUMBAVOOR. BY GOVT. PLEADER SHRI.V.TEK CHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP.NO.21080/1999 IN OP.NO.13080/1999-F. DISMISSED. 22.2.2008. Sd/-T.R.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIOINER'S EXHIBIT:- P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY THE R.T.O., PERUMBAVOOR., DTD.17.5.1999. REPONDENTS' EXHIBITS:- NIL. (TRUE COPY) P.A. TO JUDGE. kvs/- T.R.RAMACHANDRAN NAIR, J. ========================= OP.No.13080 of 1999-F. ========================= Dated this the 22nd day of February, 2008. J U D G M E N T The issue raised in the Original Petition is covered against the petitioner as per the decision of this Court reported in Anas v. State of Kerala (1999(3) KLT 147). The Division Bench held that introduction of 'one time tax' is within the power of the State Legislature. Therefore the Original Petition is dismissed. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-