IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 21ST JANUARY 2009 / 1ST MAGHA 1930 WP(C).No. 29939 of 2007(L) -------------------------- PETITIONER(S): ---------------------- U.P.ANILKUMAR, PROPRIETOR, PRABHA RUBBER STORES, AIRAKUZHY P.O., CHITHARA, KOLLAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): ------------------------ 1. THE SALES TAX OFFICER, ANCHAL, KOLLAM DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER, NEYATTINKARA, THIRUVANANTHAPURAM DISTRICT. 4. A.J.THOMAS, PROPRIETOR, M/S AMBATTU RUBBER STORES, POTTY BUILDING, THEVANCODE, KALLIKKAD, MYLAKKARA P.O., THIRUVANANTHAPURAM DISTRICT. ADV. SRI.V.DEVANANDA NARASIMHAM FOR R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 29939/2007. APPENDIX PETITIONER'S EXTS: EXT. P1(a) : TRUE COPY OF THE PURCHASE BILL DATED 13.9.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1(b) : TRUE COPY OF THE PURCHASE BILL DATED 16.9.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1(c) :TRUE COPY OF THE PURCHASE BILL DATED 18.9.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (d) :TRUE COPY OF THE PURCHASE BILL DATED 23.9.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (e) :TRUE COPY OF THE PURCHASE BILL DATED 26.9.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (f) :TRUE COPY OF THE PURCHASE BILL DATED 8.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (g) :TRUE COPY OF THE PURCHASE BILL DATED 14.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (h) :TRUE COPY OF THE PURCHASE BILL DATED 15.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (i) :TRUE COPY OF THE PURCHASE BILL DATED 22.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (j) :TRUE COPY OF THE PURCHASE BILL DATED 25.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (k) : TRUE COPY OF THE PURCHASE BILL DATED 26.10.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (l) : TRUE COPY OF THE PURCHASE BILL DATED 11.11.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (m) : TRUE COPY OF THE PURCHASE BILL DATED 24.12.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (n) : TRUE COPY OF THE PURCHASE BILL DATED 30.12.2003 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (o) : TRUE COPY OF THE PURCHASE BILL DATED 03.01.2004 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P1 (p) : TRUE COPY OF THE PURCHASE BILL DATED 13.01.2004 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT. EXT. P2 : TRUE COPY OF THE REPRESENTATION DATED 24.2.2005 SUBMITTED BY THE INDIAN RUBBER DEALERS FEDERATION, KOTTAYAM TO THE 2ND RESPONDENT. EXT. P3 : TRUE COPY OF THE LETTER DATED 25.11.2005 RECEIVED BY THE PRESIDENT, INDIAN RUBBER DEALERS FEDERATION, KOTTAYAM FROM THE 2ND RESPONDENT. EXT. P4 : TRUE CPY OF THE LETTER DATED 25.5.2007 RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT. EXT. P5 : TRUE COPY OF THE REPRESENTATION DATED 12.9.2007 SUBMITTED BY THE 4TH RESPONDENT BEFORE THE 3RD RESPONDENT. EXT. P6 : TRUE COPY OF THE JUDGMENT DATED 24.3.2006 IN W.P.(c) NO.34811 OF 2005. EXT. P7 : TRUE COPY OF THE JUDGMENT DATED 31.7.2007 IN WP(C) No.19004/2007. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 29939 of 2007 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of January, 2009 JUDGMENT Prayer in the writ petition is for a direction to the third respondent to issue required number of Form 25 declarations to the fourth respondent for issuing to the petitioner, who has sold rubber to him. Petitioner relies on Ext. P7 judgment. The case of the petitioner in brief is that the petitioner sells rubber to the fourth respondent. Petitioner has to obtain Form 25 declarations from the fourth respondent to claim the benefit of exemption. It is stated that the fourth respondent filed Ext.P5. The case of the petitioner is that on the ground that the fourth respondent was in arrears, Form 25 declaration has not been given. The petitioner relies on Exts.P6 and P7 judgments. 2. Learned Government Pleader is not in a position to point out as to why the petitioner cannot be given the benefit of Ext.P7 judgment. In such circumstances, the writ petition is disposed of directing the third respondent to verify the assessment records of the fourth respondent for the year 2003-2004 and if found eligible, the third respondent will issue so much of the Form 25 declarations to the fourth respondent to cover the purchases accounted by the fourth respondent from WPC.29939/2007. 2 the petitioner within a period of one month from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb