High Court Kerala High Court

Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008

Kerala High Court
Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 6653 of 2008(P)


1. ANURAG P.A., AGED 32 YEARS,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. INSPECTING ASSISTANT COMMISSIONER

3. THE STATE OF KERALA,

                For Petitioner  :SRI.C.A.NAVAS

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :11/03/2008

 O R D E R
                          ANTONY DOMINIC, J.

                 = =W.P.(C) = = = = = = = = = = =
                      = = =
                              No. 6653 OF 2008 P
                 = = = = = = = = = = = = = = = =

                   Dated this the 11th March, 2008

                             J U D G M E N T

In this writ petition the prayer sought for by the petitioner is to

direct the respondents to issue delivery notes with the endorsement

of advance tax to the petitioner on payment of advance tax. It is

stated by the petitioner that delivery notes are not issued since

15.12.2007 and that although the petitioner is willing to pay

advance tax this position still continues even now.

2. The learned Govt. Pleader, on instructions, submits that in

regard to the business activities of the petitioner a detailed enquiry

is going on and it is therefore that delivery notes are not issued. At

the time when the writ petition was taken up for hearing the learned

counsel for the petitioner made available copy of a judgment

rendered by a Division Bench of this Court in W.A. No. 501 of 2008

in which after noticing the contentions of both sides the following

order was passed:

W.P.(C) No. 6653 OF 2008 -2-

“i). The appellant henceforth shall pay advance tax
and also comply with the mandatory provisions of sub
rule (3) of Rule 22 of the Rules and also the
circular/instructions issued by the Commissioner of
Commercial Taxes.

ii). The respondent shall issue five delivery notes
at a time to the petitioner for facilitating him to conduct
his business.order
way ofThis passed by us shall not come in the
the appellant taking such defence as are
available to himtake forany
if any reason the respondent
intends to action against the
petitioner/appellant for the omissions said to have
been committed by the petitioner previously.”

Both parties agree that similar order may be passed in this case.

Accordingly there will be an order similar to the directions issued by

the Division Bench in the judgment noticed above.

3. Accordingly, this writ petition is disposed of with the

aforesaid directions. It is directed that the 2nd respondent shall

complete the enquiry which it has already initiated.

ANTONY DOMINIC
JUDGE
jan/-