The petitioner in the above writ petition seeks refund of the amounts paid as Entry Tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994. A Division Bench of this Court has held the levy to be discriminatory and violative of Article 14, 301 and 304 of the Constitution of India in Thresiamma Chirayil v. State of Kerala & Others [2007 (1) ILR Kerala 61]. 2. The learned Government Pleader, however, submits that the State has filed a batch of Special Leave Petitions before the Hon'ble Supreme Court and matters are pending consideration, though there is no interim order passed in the SLPs. It is also brought to my notice that similar petitions, numbered as W.P.(C).No.1872 of 2009 and connected matters, came up for consideration before another Division Bench and on 10.02.2010, an order was passed as follows:
W.P.(C) No. 14835 of 2014 2 “As noticed by this Court as per its order dated 4th December, 2009, identical issue is being considered by the Apex Court. Let the petitioner move after the decision of the Apex Court and post these writ petitions on such motion”.
3. However, the learned counsel for the petitioner agrees that the matter can be disposed off, leaving the petitioner to approach the respondents for refund or otherwise after the Supreme Court finally decides the issue. In such circumstances, the above writ petition is disposed of, with a direction to the respondents to abide by the Supreme Court judgment and in the event of the Hon'ble Supreme Court upholding the judgment of the Division Bench of this Court noticed supra, the petitioner shall be entitled to refund of the amounts, deposited as Entry Tax. Needless to say that on the petitioner moving an application before the respondent with the judgment of the Hon'ble Supreme Court, the same shall be considered expeditiously.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.