State Of Kerala vs The Secretary on 3 December, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 341 of 2008()


1. STATE OF KERALA, REP. BY
                      ...  Petitioner

                        Vs



1. THE SECRETARY,
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  : No Appearance

The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER

 Dated :03/12/2008

 O R D E R
                 H.L.DATTU, C.J. & A.K.BASHEER, J.
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                         S.T.Rev. No. 341 OF 2008
                                          and
                       C.M. Appln. No. 1043 OF 2008
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                 Dated this the 3rd day of December, 2008

                                       ORDER

H.L.DATTU, C.J.

The delay in filing the revision petition is condoned.

(2) This appeal is directed against the orders passed by the Sales

Tax Appellate Tribunal in TA No.246 of 2005 dated 31.07.07.

(3) The subject matter is under the provisions of Kerala Tax on

Entry of Goods into Local Areas Act, 1994. A Division Bench of this

Court, in the case of Thressiamma L.Chirayil v. State of Kerala [2007 (1)

KLT 303], has strucked down the charging provisions of the Act itself.

(3) In that view of the matter, in our view, we have no other

alternative but to uphold the view taken by the Tribunal. We do so.

Ordered accordingly.

(H.L.DATTU)
CHIEF JUSTICE

(A.K.BASHEER)
JUDGE
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