IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA No. 473 of 2006()
1. STATE OF KERALA,
... Petitioner
2. THE COMMISSIONER OF EXCISE,
3. THE ASSISTANT EXCISE COMMISSIONER,
4. THE DEPUTY TAHSILDAR,
Vs
1. SIJU PADAYATTIL,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :19/06/2007
O R D E R
H.L.DATTU, C.J. & K.T.SANKARAN, J.
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W.A.No.473 of 2006 &
C.M.Appln.No.491 of 2006
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Dated, this the 19th day of June, 2007
JUDGMENT
H.L.Dattu, C.J.
Delay in filing the appeal is condoned.
2. This writ appeal arises out of an order passed by a learned Single
Judge in O.P.No.36680 of 2002 dated 26th October, 2004. By the impugned
order the learned Single Judge has quashed the notice Ext.P7 dated 15.5.2002
and Ext.P8 dated 23.11.2002. These notices were issued by the respondents
to recover interest on additional tax for transporting toddy from one district to
another. A similar issue came up for decision before a Division Bench of this
Court in W.A.No.1027 of 2005 and connected cases.
3. The Division Bench by its order dated 27th June, 2006 has rejected
the writ appeals.
4. Respectfully following the observations made in the aforesaid
decision, this writ appeal also requires to be rejected and it is rejected.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.T.SANKARAN)
JUDGE
vns