IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 12TH NOVEMBER 2008 / 21ST KARTHIKA 1930 WP(C).No. 33033 of 2008(G) -------------------------- PETITIONER(S): --------------- LOGICS COMPUTER RENTALS, PERUVA P.O. VAIKOM.PIN 686610.(REPRESENTED BY DEEPAK S.P. MANAGING PARTNER) BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, KVAT CIRCLE, VAIKOM. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM.PIN-695001 BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 33033 OF 2008 G ```````````````````````````````````````````````````` Dated this the 12th day of November, 2008 J U D G M E N T Complaint of the petitioner is the action of the 1st respondent in denying the statutory delivery note in Form No.15. Request is to direct the 1st respondent to issue delivery note. Ext.P9 is dated 6.11.2008. Case of the petitioner in brief is as follows. The petitioner is engaged in leasing out computer and accessories having registration as presumptive dealer. The petitioner was issued delivery notes in Form 25 till 17.5.2008 without objection. The petitioner approached the 1st respondent on 5.11.2008 for fresh book remitting the prescribed fee of Rs.79/-. It is the case of the petitioner that he is being denied on the ground that the petitioner is not entitled to presumptive tax and that a presumptive dealer is not eligible for delivery note. Learned Government Pleader, on instructions, submits that the petitioner is not being denied the delivery note on the ground WPC.33033/08 : 2 : that he is a presumptive dealer. He points out that the request was given only on 7.11.2008 by registered post and the writ petition is filed on 7.11.2008. He submits that actually the officer sought to verify what has happened to the earlier delivery note register and upon verification of the same, he submits that the officer is prepared to issue delivery notes also. In such circumstances, recording the submission of the learned Government Pleader, writ petition is disposed of directing the 1st respondent to issue delivery note in Form 15 to the petitioner immediately after the verification of the delivery note register and also the copy of the delivery notes to be produced by the petitioner. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE