IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 36362 of 2004(D) -------------------------- PETITIONER: ------------ SANIL BALAN, S/O. BALAN, POOVATHINKAL HOUSE, PORATHUSSERY, IRIJALAKKUDA, THRISSUR DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: ------------- 1. DEPUTY TAHSILDAR (RR), MUKUNDAPURAM TALUK, IRINJALAKKUDA, THRISSUR DISTRICT, PIN - 680 121. 2. VILLAGE OFFICER, PORATHUSSERY VILLAGE, PORATHUSSERY P.O., MUKUNDAPURAM TALUK, THRISSUR DISTRICT, PIN 680 125. 3. INTELLIGENCE OFFICER, INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, WEST FORT, THRISSUR. BY G.P. SRI.TEK CHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF OBJECTION FILED BY PETITIONER BEFORE R3. P2: TRUE COPY OF ASSESSMENT ORDER DT.29.1.04. P3: TRUE COPY OF DEMAND NOTICE ISSUED UNDER RULE 4(15) AND 7(2) OF THE KERALA TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES 1994. P4: TRUE COPY OF DEMAND NOTICE ISSUED U/S.7 OF THE RR ACT DT.18.11.04. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.36362 of 2004 .................................................................... Dated this the 27th day of June, 2008. JUDGMENT The question raised is covered in favour of the assessee by decision of this court in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA (2007(1) KLT 303). However, since Government Pleader submitted that State has filed appeal against judgment of this court, there will be direction to the respondents to recover entry tax after making proper assessment and demand, if the appeal filed by the State is allowed. The amount paid by the petitioner should be refunded within three months from date of production of copy of this judgment subject to condition of repayment thereafter based on fresh adjudication, if any, after disposal of appeal by the Supreme Court. C.N.RAMACHANDRAN NAIR Judge pms