IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 25TH MARCH 2010 / 4TH CHAITHRA 1932 WP(C).No. 9076 of 2010(H) ------------------------- PETITIONERS: --------------- 1. N.V.K.MOHAMMED SULTHAN RAWTHER AND SONS, DINDIGUL,TAMIL NADU,REPRESENTED BY MANAGING PARTNER-RAJA MOHAMMED. 2. THIRUGHANA SAMBANTHAM, PROPRIETOR, KAMAKSHI AGENCIES,XIX/317,OLD MARKET, ALUVA-68 101. 3. SOUMYA AGENCIES,M.G.STREET,THAMARAKULAM, KOLLAM-691 001,REPRESENTED BY ITS PARTNER- A.C.SHIVARAJ. 4. WILLSON,PROPRIETOR,ROJA AGENCIES, 13/649,IST FLOOR,CITY CENTRE,BIJU ROAD, KUNNAMKULAM-680 544. 5. M.RAGHAVAN,PROPRIETOR,MALLER ROAD, TELLICHERRY-670 101. 6. E.I.JOSE AND COMPANY,EAST FORT, TRICHUR-680 005,REPRESENTED BY ITS PARTNER -E.L.JOSE. 7. MOHAMMED MANSOOR,PROPRIETOR, MANSOOR AGENCIES,THALAIKAVU,KANNUR-670 001. 8. M.B.SHAHUL HAMEED,PROPRIETOR, GENERAL MERCHANT,CHALAI,THIRUVANANTHAPURAM. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENTS: --------------- 1. COMPETENT AUTHORITY FOR CLARIFICATION, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. COMMERCIAL TAX OFFICER, ALUVA. 4. COMMERCIAL TAX OFFICER,IST CIRCLE, KOLLAM. 5. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, KUNNAMKULAM. 6. COMMERCIAL TAX OFFICER,2ND CIRCLE, TELLICHERY. 7. COMMERCIAL TAX OFFICER, VAT CIRCLE I, COMMERCIAL TAXES, TRICHUR. 8. COMMERCIAL TAX OFFICER,FIRST CIRCLE, KANNUR. 9. COMMERCIAL TAX OFFICER, IST CIRCLE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 9076 OF 2010 ......................................................................... Dated this the 25th March , 2010 J U D G M E N T The petitioners have approached this Court with the following prayers: “(a) Issue a writ of mandamus or other appropriate writ or order forbearing the respondents from initiating or pursuing any coercive recovery steps against the petitioners for realisation of tax in respect of their sales of scented arecanut at a rate more than 4% or in levying penalty for non-payment of tax at the rate of 12.5% for the sales of scented areacanut. (b) Issue a writ of mandamus or other appropriate writ or order directing the 1st respondent to take a decision on the clarification petition filed by the Betel Nut Manufacturers Association as has been directed by this Hon'ble Court by Ext. P1 judgment. (c) Grant such other reliefs that this Hon'ble W.P.(C) No. 9076 OF 2010 2 Court deem fit to grant under the facts and circumstances of the case. 2. Heard the learned Government Pleader as well. 3. The learned Counsel appearing for the petitioners submits that the petitioners are constrained to approach this Court because of the steps stated as being pursued by the respondents to finalise the assessments, for realisation of the tax in respect of the sale of 'scented Arecanut' at the rate of more than 4% by the respondents, levying penalty for non payment of tax, at the rate of 12.5%, which actually is not possible in view of the law declared by this Court, as borne by Ext.P1 judgment of the Division Bench of this Court. 4. The learned Government Pleader submits that the cause of action projected in the Writ Petition is quite premature or rather it is an anticipatory cause of action, which is not liable to be entertained by issuing a writ of mandamus. 5. Taking note of the facts and figures, this Court does not find it necessary to entertain the Writ Petition for the time being, but for observing that the respondents shall finalise the W.P.(C) No. 9076 OF 2010 3 proceedings intended to be pursued against the petitioners, also taking note of the law declared as per Ext. P1 The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk