P.C. RAMDAS Vs. STATE OF KERALA

JUDGEMENT

(1.) THE above writ petition is filed challenging the levy, on the vehicle of the petitioner, under the Kerala Tax on Entry of Goods into Local Areas Act, 1994. A Division Bench of this court has by the judgment in Thressiamma L.Chirayil Vs. State of Kerala reported in : 2007 (1) KLT 303 held that the demand and collection of entry tax under the Act is illegal, unauthorized and violative of Article 301 of the Constitution of India. Respectfully following the above judgment the writ petition is allowed, however, with no costs.