Jose Thomas v. The Secretary, Taxes Department, Government Of Kerala, Thiruvananthapuram
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 7TH DAY OF JANUARY 2015/17TH POUSHA, 1936 WP(C).No. 33832 of 2014 (D) -------------------------------------- PETITIONER(S):
----------------------- JOSE THOMAS, S/O THOMAS, JOSE BUNGALOW, PIDAVOOR P.O., PATHANAPURAM.
BY ADV. SRI.M.K.CHANDRAMOHAN DAS RESPONDENT(S):
--------------------------
1. THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001.
2. SALES TAX OFFICER, PUNALUR - 691 018.
BY SENIOR GOVERNMENT PLEADER SRI.SHYSON P. MANGUZHA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/
WP(C).No. 33832 of 2014 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: A COPY OF THE INVOICE DATED 27.3.1996. EXHIBIT P2: A COPY OF THE INVOICE DATED 30.6.1995. EXHIBTI P3: A COPY OF THE NOTICE NO.ST 2257/98/F BEFORE THE COURT OF SUB DIVISIONAL MAGISTRATE, QUILON.
EXHIBIT P4: A COPY OF THE LAST REPRESENTATION DATED 13.10.2014 SUBMITTED TO THE IST RESPONDENT.
EXHIBIT P5: A COPY OF THE JUDGMENT DATED 12.6.2014 IN WPC NO.14835/2014 FILED BY ONE K.JACOB.
RESPONDENT(S)' EXHIBITS:
----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/
A.K.JAYASANKARAN NAMBIAR, J.
------------------------------- W.P.(C).NO.33832 OF 2014 (D) ----------------------------------- Dated this the 7th day of January, 2015
J U D G M E N T
The petitioner in the above writ petition seeks refund of the amounts paid as Entry Tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994. A Division Bench of this Court has held the levy to be discriminatory and violative of Article 14, 301 and 304 of the Constitution of India in Thresiamma Chirayil v. State of Kerala & Others - [2007 (1) ILR Kerala 61].
2. The learned Government Pleader, however, submits that the State has filed a batch of Special Leave Petitions before the Hon'ble Supreme Court and matters are pending consideration, though there is no interim order passed in the SLPs. It is also brought to my notice that similar petitions numbered as W.P.(C).No.1872/2009 and connected matters, came up for consideration before another Division Bench and on 10.02.2010, an order was passed as follows: "As noticed by this Court as per its order dated 4th December, 2009, identical issue is being considered by the Apex Court. Let the petitioner move after the decision of the Apex Court and post
W.P.(C).No.33832/2014 these writ petitions on such motion".
3. However, the learned counsel for the petitioner agrees that the matter can be disposed, leaving the petitioner to approach the respondents for refund or otherwise after the Supreme Court finally decides the issue.
In such circumstances, the above writ petition is disposed with a direction to the respondents to abide by the Supreme Court judgment and in the event of the Hon'ble Supreme Court upholding the judgment of the Division Bench of this Court noticed supra, the petitioner shall be entitled to refund of the amounts, deposited as Entry Tax. Needless to say that on the petitioner moving an application before the respondents with the judgment of the Hon'ble Supreme Court, the same shall be considered expeditiously. A.K.JAYASANKARAN NAMBIAR JUDGE prp