State of Kerala Vs E.B.Sudheer — Kerala HC (2025) — LawSathi Research

State of Kerala Vs E.B.Sudheer — Kerala HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Writ Appeal allowed; impugned judgment of the learned Single Judge set aside; demand of entry tax in relation to the respondent's vehicle to be governed by the directions issued by the Supreme Court in Jindal Stainless Limited and Another v. State of Haryana and Others [2017 12 SCC Page (1)].

Issue for consideration

Whether, in view of the Supreme Court's decision in Jindal Stainless Limited and Another v. State of Haryana and Others, the demand of entry tax in relation to the respondent's vehicle could stand, and how this Writ Appeal against the learned Single Judge's judgment should be disposed of.

Court's answer

Taking note of the judgment of the Supreme Court in Jindal Stainless Limited and Another v. State of Haryana and Others [2017 12 SCC Page (1)], which decided the issue involved in this Writ Appeal in favour of the State, the Court allowed the Writ Appeal by setting aside the impugned judgment of the learned Single Judge, and made it clear that the demand of entry tax in relation to the respondent's vehicle shall be governed by the directions issued by the Supreme Court in that judgment.

Detailed headnote1 paragraphs

Writ Appeal by the State of Kerala, the Appellate Assistant Commissioner and Deputy Commissioner (Appeals), Commercial Taxes Department, the Deputy Tahsildar (Revenue Recovery) and the Village Officer, Veloorkara (Respondents 1 to 5 in W.P.C. No. 4008 of 2008) against the judgment dated 15.06.2016 of the learned Single Judge, concerning the demand of entry tax on the vehicle of the respondent. On being informed that the issue stood decided in favour of the State by the Supreme Court in Jindal Stainless Limited and Another v. State of Haryana and Others [(2017) 12 SCC 1], the Division Bench took note of that judgment, allowed the Writ Appeal, set aside the Single Judge's judgment, and directed that the entry tax demand on the respondent's vehicle shall be governed by the directions issued by the Supreme Court in that decision.

WA NO. 1831 OF 2017 1 2025:KER:25872

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR

THE HONOURABLE MR. JUSTICE EASWARAN S.

WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947

WA NO. 1831 OF 2017

(THE JUDGMENT DATED 15.06.2016 IN WPC NO.4008 OF 2008)

APPELLANTS/RESPONDENTS 1 TO 5 IN THE WP(C):

1THE STATE OF KERALA
REPRESENTED BY THE GOVERNMENT PLEADER,, ADVOCATE
GENERAL'S OFFICE, HIGH COURT, ERNAKULAM-682031.

2 THE APPELLATE ASSISTANT COMMISSIONER

DEPARTMENT OF COMMERCIAL TAXES,
GOVT.OF KERALA,, CIVIL LINES,
PALAKKAD-678001.

3THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES DEPARTMENT, RAVIPURAM,
ERNAKULAM-682016.

4 THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, MINI CIVIL STATION, IRINJALAKUDA, THRISSUR DISTRICT-680661.

5 THE VILLAGE OFFICER VELOORKARA VILLAGE OFFICE, KALLANKUNNU, NADAVARAMBA, IRINJALAKUDA, THRISSUR DISTRICT-680661.

BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN

RESPONDENT/PETITIONER IN THE WP(C):

E.B.SUDHEER
AGED 42 YEARS

S/O. BALAN, AYYAPPA TRAVELS, EZHUPARAMBIL HOUSE,
NADAVARAMBA, IRINJALAKUDA, THRISSUR DISTRICT-680661.

WA NO. 1831 OF 2017 2 2025:KER:25872

BY ADV SRI.C.P.UDAYABHANU

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE

COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WA NO. 1831 OF 2017 3 2025:KER:25872

JUDGMENT

Dr. A.K.Jayasankaran Nambiar, J.

It is brought to our notice by the learned Government Pleader that the issue involved in this Writ Appeal has now been decided in favour of the State by the judgment of the Supreme Court in Jindal Stainless Limited and Another v. State of Haryana and Others [2017 12 SCC Page (1)] . Accordingly, taking note of the said judgment, this Writ Appeal is allowed by setting aside the impugned judgment of the learned Single Judge and making it clear that the demand of entry tax in relation to the vehicle of the respondent shall be governed by the directions issued by the Supreme Court in the aforementioned judgment.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR

JUDGE

Sd/-

EASWARAN S. JUDGE

mns