IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 WP(C).No. 3691 of 2009(M) -------------------------------------------- PETITIONER(S): ---------------------- T.P.ABDUL RAZAK, T.P.MOHAMMEDKUTTY & SON,TIMBER MERCHANTS,T.B.ROAD, PATTAMBI, PALAKKAD DISTRICT,PIN-679303. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------ 1. THE ADDITIONAL SALES TAX OFFICER, DEPT.OF COMMERCIAL TAXES, PATTAMBI. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3691 OF 2009 M -------------------------------------- Dated this the 11th February, 2009 JUDGMENT Petitioner is a registered dealer. His complaint is non- issuance of Delivery Notes. 2. I heard Shri R. Muraleedharan, learned counsel appearing for the petitioner and learned Government Pleader. Learned counsel for the petitioner points out that the petitioner had approached for settlement of the dues under the Amnesty Scheme. Learned Government Pleader points out that amounts are due from the year 1997 - 1998 and though the petitioner issued a cheque, it was from an Account which was non- existent. Actually, if I take note of this context, it is sufficient for me to dismiss the case of the petitioner under the discretionary jurisdiction under Article 226 of the Constitution of India. However, it is pointed out that without issuance of the Delivery Notes the petitioner is not able to do any business and also the interest of the State may not be promoted. I feel that if WPC.3691/09 M 2 the petitioner can pay some amount towards the arrears, he can be directed to be given Delivery Notes, of course, without prejudice to the right of the respondents to take such action in accordance with law, including cancellation of registration. Accordingly, the Writ Petition is disposed of as follows: If the petitioner remits Rs.1,00,000/= (Rupees One Lakh), there will be a direction to the first respondent to continue to issue Delivery Notes in accordance with law to the petitioner. However, I make it clear that it is open to the respondents to take such steps in accordance with law including cancellation of the registration of the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge