IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 30TH MAY 2008 / 9TH JYAISHTA 1930 WP(C).No. 4172 of 2005(V) ------------------------- PETITIONER: ------------ M/S. WESTERN MARINE ENGINEERING, REP. BY ITS MANAGER/POWER OF ATTORNEY, MR.O.C.JOHN, P.B.NO.915, EDAKOCHI, KOCHI-682 006. BY ADV. SRI.HARIHARAN NAIR SRI.MANU MOHAN RESPONDENTS: ------------- 1. UNION OF INDIA, REP. BY THE DEPUTY CHIEF ENGINEER, MINISTRY OF SHIPPING AND TRANSPORT(TRANSPORT WING), LAKSHADWEEP HARBOUR WORKS, KARIPARAMBA, CALICUT-10. *2. UNION TERRITORY OF LAKSHADWEEP, REPRESENTED BY ADMINISTRATOR. (*IMPLEADED AS ADDITIONAL R2 VIDE ORDER DATED 11/03/2005 IN THE WRIT PETITION) BY ADV. SRI.P.R.RAMACHANDRA MENON, ADDL.CGSC FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.4172/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE RELEVANT PAGES OF THE TENDER DOCUMENT DATED 13/09/1984. P2 : COPY OF THE COMMUNICATION NO.HLHW/351/DB/7908 DATED 16/03/1985. P3 : COPY OF the DOCUMENT PRODUCED BY PETITIONER DATED 13/03/1986. P4 : COPY OF ASSESSMENT ORDER NO.2412 1104/1986-87/GST DATED 24/02/1998. P5 : COPY OF THE LETTER SENT BY THE RESPONDENT TO PETITIONER DATED 25/06/1998. P6 : COPY OF the CERTIFICATE DATED 06/11/2004 ISSUED BY SALES TAX OFFICER. P7 : COPY OF COMMUNICATION DATED 08/11/2004 BY PETITIONER. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 4172 of 2005 --------------------------------- Dated, this the 30th day of May, 2008 J U D G M E N T The writ petition is filed for a direction to respondents to release sales tax to petitioner for construction and supply of a 'barge' to the Lakshadweep Administration. The work was executed 20 years back and even the assessment order was completed on 24/02/1998. Even though the submission of learned counsel for respondent i.e. the claim of the petitioner is time barred, is found to be tenable, I do not think there is any scope for this court to consider petitioner's claim made under a contract in writ proceedings. The writ petition is, accordingly, dismissed leaving freedom to petitioner to pursue the matter in civil court, if the claim is tenable. (C.N.RAMACHANDRAN NAIR, JUDGE) jg