{"id":206406,"date":"2008-03-11T00:00:00","date_gmt":"2008-03-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anurag-p-a-vs-the-commercial-tax-officer-on-11-march-2008"},"modified":"2016-01-21T13:09:46","modified_gmt":"2016-01-21T07:39:46","slug":"anurag-p-a-vs-the-commercial-tax-officer-on-11-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anurag-p-a-vs-the-commercial-tax-officer-on-11-march-2008","title":{"rendered":"Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 6653 of 2008(P)\n\n\n1. ANURAG P.A., AGED 32 YEARS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. INSPECTING ASSISTANT COMMISSIONER\n\n3. THE STATE OF KERALA,\n\n                For Petitioner  :SRI.C.A.NAVAS\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice ANTONY DOMINIC\n\n Dated :11\/03\/2008\n\n O R D E R\n                          ANTONY DOMINIC, J.\n\n                 = =W.P.(C) = = = = = = = = = = =\n                      = = =\n                              No. 6653 OF 2008 P\n                 = = = = = = = = = = = = = = = =\n\n                   Dated this the 11th March, 2008\n\n                             J U D G M E N T\n<\/pre>\n<p>      In this writ petition the prayer sought for by the petitioner is to<\/p>\n<p>direct the respondents to issue delivery notes with the endorsement<\/p>\n<p>of advance tax to the petitioner on payment of advance tax. It is<\/p>\n<p>stated by the petitioner that delivery notes are not issued since<\/p>\n<p>15.12.2007 and that although the petitioner is willing to pay<\/p>\n<p>advance tax this position still continues even now.<\/p>\n<p>      2. The learned Govt. Pleader, on instructions, submits that in<\/p>\n<p>regard to the business activities of the petitioner a detailed enquiry<\/p>\n<p>is going on and it is therefore that delivery notes are not issued. At<\/p>\n<p>the time when the writ petition was taken up for hearing the learned<\/p>\n<p>counsel for the petitioner made available         copy of a judgment<\/p>\n<p>rendered by a Division Bench of this Court in W.A. No. 501 of 2008<\/p>\n<p>in which after noticing the contentions of both sides the following<\/p>\n<p>order was passed:\n<\/p>\n<p><span class=\"hidden_text\">W.P.(C) No. 6653 OF 2008           -2-<\/span><\/p>\n<blockquote><p>            &#8220;i). The appellant henceforth shall pay advance tax<br \/>\n     and also comply with the mandatory provisions of sub<br \/>\n     rule (3) of Rule 22 of the Rules and also the<br \/>\n     circular\/instructions issued by the Commissioner of<br \/>\n     Commercial Taxes.\n<\/p><\/blockquote>\n<blockquote><p>            ii). The respondent shall issue five delivery notes<br \/>\n     at a time to the petitioner for facilitating him to conduct<br \/>\n     his business.order<br \/>\n     way ofThis          passed by us shall not come in the<br \/>\n                 the appellant taking such defence as are<br \/>\n     available to himtake forany<br \/>\n                          if     any reason the respondent<br \/>\n     intends      to                   action     against   the<br \/>\n     petitioner\/appellant for the omissions said to have<br \/>\n     been committed by the petitioner previously.&#8221;\n<\/p><\/blockquote>\n<p>Both parties agree that similar order may be passed in this case.<\/p>\n<p>Accordingly there will be an order similar to the directions issued by<\/p>\n<p>the Division Bench in the judgment noticed above.<\/p>\n<p>     3. Accordingly, this writ petition is disposed of with the<\/p>\n<p>aforesaid directions.   It is directed that the 2nd respondent shall<\/p>\n<p>complete the enquiry which it has already initiated.<\/p>\n<p>                                                      ANTONY DOMINIC<br \/>\n                                                                JUDGE<br \/>\njan\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, &#8230; Respondent 2. INSPECTING ASSISTANT COMMISSIONER 3. THE STATE OF KERALA, For Petitioner :SRI.C.A.NAVAS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-206406","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/anurag-p-a-vs-the-commercial-tax-officer-on-11-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anurag P.A. vs The Commercial Tax Officer on 11 March, 2008 - Free Judgements of Supreme Court &amp; 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