IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH JANUARY 2009 / 30TH POUSHA 1930 OP.No. 2556 of 2001(D) ---------------------- PETITIONER(S): --------------- MAIMOONA, W/O. K.M. SALI, HOUSE NO.9-12-598, BHATKAL BAZAR, J.M. ROAD, BUNDER, MANGALORE. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER, INVESTIGATION BRANCH, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, KANNUR. 2. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KANNUR. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR. 4. THE STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. K.P. PRADEEP. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 20/01/2009, THE COURT ON THE SAME DAY, DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: O.P.NO. 2556/2001. ---------------------------------------------------------------- EXT.P1 TRUE COPY OF REGISTRATION CERTIFICATE. EXT.P2 NOTICE DT. 25-11-1999. EXT.P3 REPLY DT. 26-11-1999. EXT.P4 REPLY DT.26-11-1999. EXT.P5 NOTICE DT. 3-12-1999. EXT.P6 NOTICE DT. 18-2-2000 EXT.P7 ORDER DT. 9-5-2000. EXT.P8 APPEAL MEMORANDUM DT. 16-6-2000. [TRUE COPY] P.S TO JUDGE. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= O.P. No. 2556 of 2001 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 20th January, 2009. J U D G M E N T In this original petition, the petitioner challenges the constitutional validity of Section 30C of the Kerala General Sales-tax Act. This Court had, in the decision of Gajanana Agencies v. State of Kerala, 2002 (3) KLT 242, declared that the said provision is arbitrary, unconstitutional and liable to be struck down. Consequently, that Section has been struck down by this Court. Since the relief prayed for in this original petition is identical, following that decision, this original petition is allowed with consequential reliefs to the petitioner. Sd/- S. Siri Jagan, Judge. Tds/