Maneesh Kumar K.M vs The Commercial Tax Officer on 3 June, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 13142 of 2009(K)


1. MANEESH KUMAR K.M.,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. THE STATE OF KERALA, REPRESENTED BY

                For Petitioner  :SRI.C.A.NAVAS

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :03/06/2009

 O R D E R
                 P.R. RAMACHANDRA MENON J.
                    ~~~~~~~~~~~~~~~~~~~~~~~
                     W.P. (C) No. 13142 of 2009
                    ~~~~~~~~~~~~~~~~~~~~~~~
                Dated, this the 3rd day of June, 2009

                              JUDGMENT

The petitioner has approached this Court with the following

reliefs:

i. To call for the records relating to Exhibits P1 to P12 and

to issue a writ of Certiorari or any other appropriate writ,

direction or order, quashing Exhibit P8 demand Notice

being arbitrary, illegal, unsustainable and against the

provisions of KVAT Act and CST Act and the ruled made

thereunder.

ii. To issue a writ of Mandamus or any other appropriate

writ, direction or order, declaring that the non issuance of

departmental delivery notes to the petitioner with

endorsement of advance tax on payment of advance tax is

arbitrary, illegal, against the provisions of VAT Act and

violative of the rights guaranteed under the constitution.

Iii. To issue a writ of Mandamus or any other appropriate

writ, direction or order, directing the 1st respondent to

issue sufficient numbers of delivery notes with

endorsement of advance tax to the petitioner of payment

of advance tax for transportation of goods forthwith,

untrammeled by Exhibit. P8.

iv. To issue an order of interim direction to the 1st

respondent to issue at least 10 numbers of delivery notes

WP (C) No. 13142 of 2009
: 2 :

to the petitioner at a time with endorsement of advance tax

on payment of advance tax for transportation of goods

forthwith, by keeping abeyance Exhibit P8 demand notice,

pending disposal of the Writ Petition.

v. To issue any other appropriate writ, direction or order to

meet out justice in the facts and circumstances of this

case.

2. When the matter came up for consideration, the learned

Government Pleader appearing for the respondents, submits that, the

very registration of the petitioner has been cancelled as per order dated

6.5.2009.

3. In the above circumstances, the learned counsel for the

petitioner seeks permission of this Court, to withdraw the Writ Petition

without prejudice to the right of the petitioner to challenge the impugned

order of cancellation. Permission is granted. Accordingly, the Writ

Petition is dismissed as withdrawn.

P. R. RAMACHANDRA MENON, JUDGE

kmd