IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 30TH MARCH 2009 / 9TH CHAITHRA 1931 WP(C).No. 30492 of 2008(E) -------------------------- PETITIONER(S): --------------------- M/S.WEXCO HOMES PRIVATE LIMITED, THELLAKAM P.O., KOTTAYAM 686 016. REPRESENTED BY ITS MANAGING DIRECTOR, P.H.BABU ANSARI. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER (W.C) O/O.DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 2. COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SR. GOVERNMENT PLEADER SHRI VINOD CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2009 ALONG WITH WPC NO. 34828 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NOS. 30492/08E & 34828/08U -------------------------------------- Dated this the 30th March, 2009 JUDGMENT The Writ Petitions stem from a complaint about the enhancement of the rate of tax for the petitioners who opted to pay tax under Section 8 of the KVAT Act. According to the petitioners, the enhancement of the rate would not apply in respect of the contracts executed prior to the date on which the enhanced rate was brought into force. This is for the reason, according to them, that the compounding is done contractwise and not yearwise. Today, when the matter came up, Shri Vinod Chandran, learned senior Government Pleader produced before me the Kerala Finance Bill, 2009. It is pointed out that as per the same, persons like the petitioners can continue to pay at four per cent either till 31.3.2009 or till the completion of contract whichever is earlier. In the light of this legislative intervention, I see no reason why I should permit the continued prosecution of these cases. Accordingly, I record the submission of the learned WPC.30492/08E & 34828/08 U 2 senior Government Pleader and close the Writ Petitions on the said basis, but without prejudice to the right of the petitioners to call in question the legislative enactment, if so advised. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge