IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH AUGUST 2007 / 2ND BHADRA 1929 WP(C).No. 25780 of 2007(R) -------------------------- PETITIONER: ------------ K.MOHAMED ALI, PROPRIETOR, MALABAR TRADERS, VII/925,SHINE COMPLEX,CHULLIMADA, KANJIKODE, PALAKKAD. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (KVAT) COMMERCIAL TAXES, DEPARTMENT CIRCLE,PALAKKAD. 2. THE COMMIERCIAL TEXES INSPECTOR, COMMERCIAL TAXES CHECK POST, NADUPUNNY. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM. 5. DEPUTY COMMISSIONER,COMMERCIAL TAXES, PALAKKAD. BY ADV. SHRI.SREEKRISHNA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 25780 of 2007 --------------------------------- Dated, this the 24th day of August, 2007 J U D G M E N T Heard learned counsel for the petitioner and the learned Government Pleader. Petitioner's grievance is against demand of advance tax through Demand Draft taken from Bank. However, petitioner expressed willingness to remit the tax in Treasury and to produce the treasury receipt before the assessing authority or before the check post authorities. Learned Government Pleader has stated that Government has no objection in making payment in the Treasury. In the circumstances, this writ petition is disposed of directing the respondents to permit the petitioner to remit advance tax in the Treasury and produce the receipt before the concerned Authority. If there is any shortage in the payment made in the Treasury, then Check Post officials will permit the petitioner to remit such differential amount of advance tax in cash. Issue photocopy today itself. (C.N.RAMACHANDRAN NAIR, JUDGE) jg