IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 12272 of 2009(D) -------------------------- PETITIONER(S): --------------- P.U.KRISHNAN, SREE KRISHNA POULTRY FARM, MATTATHUKAD, AGALI,(VIA), MANNARKKAD, PALAKKAD.S BY ADV. SRI.S.ANIL KUMAR SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, MANNARKKAD, PALAKKAD. 2. THE INTELLIGENCE OFFICER, SQUAD NO.III,COMMERCIAL TAXES, PALAKKAD. 3. THE DY.COMMISSIONER (APPEALS), ERNAKULAM. 4. THE COMMERCIAL TAXES CHECK POST, ANAMOOLI, MANNARKKAD,PALAKKAD. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. -------------------------------------- W.P.(C).No.12272 of 2009 -------------------------------------- Dated: APRIL 15, 2009 JUDGMENT This writ petition is filed by an assessee under the Kerala Value Added Tax Act, 2003 seeking the following reliefs:- “i. to issue a writ of mandamus or other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case; a. directing the 1st respondent to affix seal on 15 number of delivery notes; b. directing the third respondent to dispose of Ext.P4 appeal and Ext.P5 stay petition as expeditiously as possible. ii. to issue a a writ of prohibition or other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case prohibiting the 1st and 2nd respondents or anybody acting on their behalf from recovering the penalty pursuant to Ext.P3 order, and iii. to issue such other and further orders and reliefs as the nature and circumstances of the case may require.” 2. On 8.4.2009 this court passed the following order:- W.P.(C).No.12272 of 2009 2 “Government Pleader will get instructions. There will be a direction to the 3rd respondent to consider and take a decision on Ext.P5 in accordance with law within one month from the date of production of a copy of this order. Till such decision is taken, further proceedings pursuant to Ext.P3 will be kept in abeyance. Government Pleader will also get instruction as to why the petitioner should not be given delivery notes. Call on 15.4.09.” 3. Today the matter was heard on the question of issue of delivery notes to the petitioner. I am not satisfied that there is any cogent reason for refusal to issue delivery notes to the petitioner. Accordingly this writ petition is disposed of in terms of the interim order with a further direction to the 1st respondent to issue delivery notes to the petitioner as and when requested for. S. SIRI JAGAN, J. JUDGE mt/- W.P.(C).No.12272 of 2009 3