IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 14065 of 2004(Y) -------------------------- PETITIONERS: --------------- 1. ERNAKULAM MERCHANTS' UNION, REG.NO.104-ER, MERCHANTS' UNION BUILDING, MERCHANTS' UNION ROAD, ERNAKULAM, COCHIN-682 011, REP. BY ITS GENERAL SECRETARY, SHAJI A.KURIAN. 2. M.JABBAR, PROPRIETOR, RUFER ENTERPRISES, CLOTH BAZAAR ROAD, BROADWAY, ERNAKULAM. BY ADV. SRI.K.JAJU BABU SRI.BRIJESH MOHAN SMT.M.U.VIJAYALAKSHMI RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. BY GOVERNMENT PLEADER, SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC : 14065/2004 APPENDIX PETITIONERS' EXHIBIT: EXT.P1 : TRUE COPY OF THE RELEVANT EXTRACT OF THE FINANCE BILL, 2004. /TRUE COPY/ PA TO JUDGE C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 14065 OF 2004 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT WPC has become infructuous because what is challenged is increase in fee for renewal of registration under the KGST Act which is superseded by KVAT Act with effect from 1.4.2005. Since there was no interim order granted by this Court, there is no scope for considering the validity of amendment for the year 2004-05 as the amendment is not applicable for subsequent years. W.P.C. is accordingly closed as infructuous. (C.N. RAMACHANDRAN NAIR) Judge kk 2