IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 30TH JULY 2009 / 8TH SRAVANA 1931 WP(C).No. 23504 of 2007(W) ------------------------------------ PETITIONER(S): ----------------------- SRI.SAYAD MUHAMMED, OLICKAL HOUSE, THODUPUZHA EAST P.O., IDUKKI DISTRICT. BY ADV. SRI.ANVER BASHEER SRI.JIJO PAUL KALLOOKKARAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAX DEPARTMENT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, AGRL. INCOME TAX & SALES TAX OFFICE, IST CIRCLE, THODUPUZHA. 3. THE DEPUTY TAHSILDAR (RR), THODUPUZHA. BY GOVERNMENT PLEADER (TAX) MR. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23504 of 2007(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 - THE TRUE COPY OF RC PARTICULARS ISSUED BY THE ADDL. REGISTERING AUTHORITY DATED 20.6.2007. EXT.P2 - THE TRUE COPY OF THE ORDER NO. A-5919/05 OF THE 2ND RESPONDENT DATED 11.07.2006. EXT.P3 - THE TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28.09.2006. // TRUE COPY // PA TO JUDGE rhs S. SIRI JAGAN, J ............................................... W.P(C) No. 23504 of 2007 ................................................. Dated this the 30th day of July, 2009 J U D G M E N T The petitioner challenges Ext.P2 order and Ext.P3 notice by which the petitioner has been directed to pay entry tax penalty in respect of a vehicle he bought into Kerala from the State of Goa. Petitioner's contention is that the Kerala Tax on Entry of Goods into Local Areas Act, 1994 has been declared as unconstitutional by this court in Thressiama L. Chirayil v. State of Kerala 2007(1) KLT 303. Therefore he submits that the impugned orders are liable to be quashed in so far as it is not backed by a valid law. The learned Government Pleader submits that against the said decision the state has filed an appeal before the Supreme Court, which is pending. I am of opinion that since the Act has been declared as unconstitutional the impugned orders cannot be enforced now. Accordingly, Exts.P2 and P3 are quashed. The writ petition is allowed as above. S. SIRI JAGAN, JUDGE rhs