WA NO. 978 OF 2020 1 2025:KER:25870 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. 978 OF 2020 (THE COMMON JUDGMENT DATED 24.01.2020 IN WP(C) NO.2077/2020) APPELLANTS/RESPONDENTS IN WP(C): 1 ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-1, COMMERCIAL TAXES, SALE TAX COMPLEX, JAWAHAR NAGAR, ERANHIPALAM.P.O., KOZHIKODE-673006. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY SENIOR GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN RESPONDENT/PETITIONER IN WP(C): RAJEEB N.T.A, PROPRIETOR NTA METAL ROOFINGS, RESIDINGS AT RAJINA, MANKAVU, KOZHIKODE-673007. BY ADV.R.JAIKRISHNA THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 978 OF 2020 2 2025:KER:25870 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The issue involved in this Writ appeal is squarely covered by the judgment dated 22.10.2024 of a Division Bench in OT.Rev.No.14 of 2023. Taking note of the said judgment and following the same, we dismiss the Writ Appeal as devoid of merit. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE mns