IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 12TH JUNE 2009 / 22ND JYAISHTA 1931 WP(C).No. 16191 of 2009(T) -------------------------- PETITIONER: --------------- M/S.DAMODAR CASHEW COMPANY, KOTTACHERRY, KANHANGAD, KASARGOD DISTRICT, REPRESENTED BY B.YOGESH PRABHU, MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON ADV. SRI.HARISANKAR V. MENON ADV. SMT.MEERA V.MENON RESPONDENT: --------------- THE ASST. COMMISSIONER (KVAT), COMMERCIAL TAXES SPECIAL CIRCLE, KASARGOD. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C).No. 16191 OF 2009 ......................................................................... Dated this the 12 th June, 2009 J U D G M E N T The challenge involved in the present Writ Petition is mainly that the arrears of tax liability in respect of the previous years shall not be a ground for non-issuance of Form 15 delivery notes. 2. During the course of hearing , the learned counsel for the petitioner submits that the issue is squarely covered by the decision in SALVICATE (BANGALORE) PRIVATE LIMITED VS. SALES TAX OFFICER, 4 th CIRCLE, KOCHI AND OTHERS [(1998) 109 STC 543 ] 3. This being the position, the respondent is directed to issue authenticated Form 15 delivery notes, as provided under the KVAT Act and Rules, 2003, as requested by the petitioner as early as possible. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk