The petitioner is claiming refund of an amount of Rs.84,000/- paid as entry tax under the Kerala Tax on Entry of Goods into Local Areas Act. On the basis of the decision of this court in Thressiamma Chirayil V. State of Kerala (2007 (1) ILR 61) this court had struck down provisions of the Act as unconstitutional. Hence the refund is claimed.
2. Government Pleader submitted that, challenge against the above said decision is pending disposal before the hon'ble Supreme Court and the eligibility for refund will arise only on the hon'ble Supreme Court decide the case affirming the judgment.
3. Under the above mentioned circumstances the writ petition is disposed of by directing respondents 1 and 2 to deal with the claim for refund, depending finality of the W.P.(c) No.14565/2007 -2- matter from the hon'ble Supreme Court. However, in view of the legal position remaining settled as on today the amount shall be refunded on the petitioner furnishing adequate security either by way of Bank guarantee or by deposit of immovable property, pending disposal of the matter by the hon'ble Supreme Court, and subject to outcome of such decision. If security mentioned as above is furnished by the petitioner the refund shall be effected without any further delay.
Sd/-
C.K. ABDUL REHIM, JUDGE.
AMG True copy P.A to Judge