IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH AUGUST 2009 / 28TH SRAVANA 1931 WP(C).No. 19592 of 2008(G) -------------------------------------- PETITIONER(S): ---------------------- DR.ASHA SIVASANKARA PILLAI, PEARL HEAVEN APARTMENT, FIFTH FLOOR, TRIVANDRUM. BY ADV. SRI.P.A.AUGUSTIAN SRI.T.R.JAGADEESH RESPONDENT(S): -------------------------- 1. THE SALES TAX OFFICER, THIRUVALLA. 2. THE APPELLATE ASST.COMMISSIONER OF COMMERCIAL TAX, KOTTAYAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON.J ----------------------------------------------- W.P(C) NO.19592 OF 2008 ----------------------------------- Dated this the 19th day of August, 2009. J U D G M E N T The petitioner imported a Mercedez Benz car from abroad, which was registered as KL3D 9010. Subsequently, the first respondent demanded entry tax to the tune of Rs.3,61,118/- as per Ext.P1, which was challenged by the petitioner by filing appeal before the second respondent. But since the entire amount as shown as Ext.P1 was not paid as a pre-requisite, the appeal was not entertained, under which circumstance, the respondents resorted to coercive steps seeking to realise the amount allegedly due from the petitioner, which was sought to be intercepted by filing O.P.3895/2003 before this Court. 2. After considering the case projected by the petitioner and also observing that there could be no liability for entry tax on import of a car, in view of the verdict passed by the Apex court on the point and also considering the fact that the matter had already been taken up by the State before Supreme Court, it was ordered that a sum of Rs.1,00,000/- was to be paid by the petitioner also undertaking to remit the balance, if the case pending before the Supreme Court was allowed in favour of the State. Simultaneously, this Court also observed that necessary endorsements would be effected in the R.C Book in the above regard. WPC 19592 2 Aggrieved by the stipulation made by the learned Single Judge, the petitioner filied Writ Appeal No.307/2003, which led to Ext.P4 verdict, whereby the petitioner was directed to deposit a sum of Rs.1,00,000/- and also to furnish Bank Guarantee for the balance amount, making it clear that, if the petitioner lost the battle she would pay the necessary interest as well. On finalisation of the proceedings as above, the petitioner remitted a sum of Rs.1,00,000/- and also furnished Bank Guarantee for the balance amount of Rs.2,61,118/-. 3. Subsequently pursuant to the remand ordered by the Apex Court, the sustainability of the provision was considered by a Division Bench of this Court and the charging provision itself was set aside as per the decision reported in (2007(1) KLT 303) Thressiama L.Chirayil V. State of Kerala. In the said circumstance, the petitioner approached the first respondent by filing Ext.P7 representation to re-fund the amount already deposited by the petitioner and also to cancel Bank Guarantee in respect of the balance amount which forms the subject matter in the present Writ Petition. 4. Heard the learned Government Pleader as well, who submits that the matter is still under consideration of the Apex Court and hence that, the prayer of the petitioner is not liable to be entertained. WPC 19592 3 5. The learned counsel for the petitioner brought it to the notice of this Court that, under similar circumstance, this Court has passed Ext.P9 verdict, whereby the amount due to the petitioner therein was ordered to be refunded. 6. In the above circumstance, the first respondent is directed to pass orders cancelling Ext.P5 Bank Guarantee and also to refund the sum of Rs.1,00,000/- remitted by the petitioner pursuant to Ext.P3/Ext.P4 verdicts. Final orders shall be passed as above, as expeditiously as possible and the due amount shall be returned to the petitioner accordingly; at any rate within a period of 2 months from the date of receipt of a copy of this judgment. The Writ petition is disposed of accordingly. P.R.RAMACHANDRA MENON,JUDGE. pm