The original petition was filed by the petitioner, aggrieved by the refusal of the 2nd respondent to register the vehicle imported by the petitioner unless the petitioner paid the entry tax that was levied on the vehicle. The challenge against the action of the 2nd respondent was mainly on the ground that, by virtue of the judgment of this Court in Fr.William Fernandez v. State of Kerala (1998 (1) KLT 256), there was no requirement to pay entry tax on vehicles imported into the country. It is seen that, by way of an interim order, there was a direction to the registering authority to register the petitioner's vehicle without insisting on payment of entry tax and on furnishing a bank guarantee for the tax demanded. When the case was called up today, it is submitted by the learned Government Pleader, on instructions, that pursuant to the interim order passed by this Court, the petitioner had not approached the registering authority for registration of the vehicle in question. Consequently, the vehicle was not registered with the registering authority. It is also stated that on a local enquiry, conducted through the Assistant Motor Vehicle Inspector, it was revealed that the petitioner is currently residing out of India. Taking note of the submissions of the learned Government Pleader, I find that the Original Petition has become infructuous and it is accordingly dismissed as infructuous.
A.K.JAYASANKARAN NAMBIAR
JUDGE
mns