IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 OP.No. 31482 of 2001(W) ----------------------- PETITIONER: ------------ VALIYA KUTTIYIL SUNEER, VALIYA KUTTIYIL HOUSE, P.O. IRINGAL, MOODADI, KOZHIKODE DIST. BY ADV. SRI.K.PRAVEEN KUMAR RESPONDENTS: ------------- 1. THE ADDL. REGISTERING AUTHORITY (JT. RTO) VADAKARA, KOZHIKODE DIST. 2. THE SALES TAX OFFICER, SALES TAX OFFICE, VADAKARA, KOZHIKODE DIST. BY G.P. SRI.TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 21/07/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 51382 OF 2001 IN OP 31482 OF 2001 DISMISSED 21.7.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BILL OF ENTRY IN RESPECT OF MERCEDES BENZ CAR IMPORTED BY THE PETITIONER. RESPONDENTS' EXHIBITS:; NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 31482 OF 2001 -------------------------------------------- Dated this the 21st day of July, 2008 JUDGMENT The issue raised that is the liability for entry tax on imported vehicles is covered by Division Bench decision of this Court in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303. O.P. is accordingly allowed directing the Registering Authority to treat the registration granted pursuant to the interim order of this Court as regular and to withdraw the demand of entry tax. However, since Government Pleader submitted that State has filed appeal against the above judgment, the demand of entry tax will revive and the amount can be recovered from the petitioner in accordance with law, if the Supreme Court allows the State appeal. Subject to the above condition, there will also be direction to the RTO to remove the endorsement in the RC book. (C.N. RAMACHANDRAN NAIR) Judge kk 2