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PHILIP MATHEW versus STATE OF KERALA

High Court of Kerala

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PHILIP MATHEW v. STATE OF KERALA - WP(C) No. 27762 of 2006(E) [2006] RD-KL 4006 (20 December 2006)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 27762 of 2006(E)

1. PHILIP MATHEW,
... Petitioner

Vs

1. STATE OF KERALA,
... Respondent

2. THE SALES TAX INSPECTOR,

3. THE DEPUTY COMMISSIONER,

For Petitioner :SRI.P.NARAYANAN

For Respondent : No Appearance

The Hon'ble MR. Justice P.R.RAMAN

Dated :20/12/2006

O R D E R

P.R.RAMAN, J.

``````````````````````````` W.P.(C) NO. 27762 OF 2006 ```````````````````````````

Dated this the 20th day of December, 2006



J U D G M E N T

In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above.

P.R.RAMAN, JUDGE

Rp


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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