Auto Gas Energy India Limited vs State Of Kerala on 1 January, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 15763 of 2006(B)


1. AUTO GAS ENERGY INDIA LIMITED,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA, REPRESENTED BY THE
                       ...       Respondent

2. THE COMMISSIONER OF COMMERTICAL TAXES,

3. THE DEPUTY COMMISSIONER,

4. THE COMMERCIAL TAX OFFICER,

                For Petitioner  :SRI.R.ANILKUMAR

                For Respondent  : No Appearance

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

 Dated :01/01/2007

 O R D E R
                                      P.R.RAMAN, J.

                            ```````````````````````````

                           W.P.(C) NO. 15763 OF 2006

                            ```````````````````````````

               Dated this the 1st day of January, 2007


                                      J U D G M E N T

In the light of the decision of the Division Bench in

Thressiamma 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