This order acknowledges a High Court judgment cancelling entry tax demand on an imported car due to a Supreme Court decision. It clarifies that the State may recover the tax without filing an appeal in this specific case if the State's SLP against that judgment is allowed by the Supreme Court.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
THURSDAY, THE 29TH NOVEMBER 2007 / 8TH AGRAHAYANA 1929
OP.No. 6914 of 2000(W)
PETITIONER:
KOSHY MELEVEETTIL KOSHY, S/O. M.K.VARGHESE, AGED 50 YEARS, MELEVEETTIL HOUSE, VENMONEY (P.O.), CHENGANNOOR, ALLEPPEY DISTRICT.
BY ADV. SRI.C.B.SREEKUMAR
RESPONDENTS:
BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/11/2007, THE COURT ON 29/11/2007 DELIVERED THE FOLLOWING:
O.P.NO. 6914/2000
ORDER ON CMP NO. 11578/2000 IN O.P.NO. 6914/2000
DISMISSED.
29/11/2007
SD/- (C.N.RAMACHANDRAN NAIR, JUDGE)
APPENDIX
PETITIONER'S EXHIBITS
P1 : COPY OF THE IDENTIFICATION OF THE PETITIONER'S VEHICLE.
P1(A) : COPY OF THE ENGLISH TRANSLATION OF EXT.P1.
P2 : COPY OF THE BILL OF ENTRY FOR HOME CONSUMPTION ISSUED TO THE PETITIONER.
P3 : COPY OF THE CHALLAN NO. 99001924 OF SBI, COCHIN PORT TRUST BRANCH.
P4 : COPY OF THE INSURANCE CERTIFICATE OF THE PETITIONER'S VEHICLE.
P5 : COPY OF THE APPLICATION FOR REGISTRATION OF THE PETITIONER'S IMPORTED CAR FILED BEFORE THE 2ND RESPONDENT DATED 28/05/1999.
// TRUE COPY //
PA TO JUDGE.
jg
C.N.RAMACHANDRAN NAIR, J.
O.P. No. 6914 of 2000
Dated, this the 29th day of November, 2007
J U D G M E N T
In view of the decision in Thressiamma L. Chirayil Vs. State
of Kerala, reported in 2007(1) KLT 303, the demand of entry tax for the imported car raised against the petitioner is cancelled. If SLP filed by the State against the above judgment is allowed by the Supreme Court, respondents are free to recover the entry tax, without the requirement of filing appeal in this case.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg
3 issues framed by the court
Whether the demand of entry tax for an imported car raised against the petitioner can be cancelled in view of a subsequent Supreme Court judgment.
Whether the State is free to recover entry tax if the Supreme Court allows the State's SLP against the j
Whether an appeal is required in this case if the Supreme Court allows the State's SLP against the judgment declaring the tax demand cancelled.
Colour shows how this judgement treated each authority
Thressiamma L. Chirayil Vs. State of KeralaExplained¶38
2007(1) KLT 303
Koshy Meleveettil Koshy
State of Kerala
C.N. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
