IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 13142 of 2009(K) ---------------------------------------- PETITIONER(S): ------------------------ MANEESH KUMAR K.M.,AGD 25 YEARS, S/O. MANILAL K.V., PROPRIOTOR, M/S AGRIMA TRADERING PLYWOOD AND VENIERS, EDKKULAM P.O., IRINJALAKUDA, THRISSUR DISTRICT, RESIDING AT KUTTIKKATTUPARAMBIL HOUSE, EDAKULAM P.O., IRINJALAKUDA, TRISSUR DISTRICT. BY ADVS. MR.C.A.NAVAS, MR.SHABEER ALI. RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, SALES TAX OFFICE, IRINJALAKUDA, THRISSUR DISTRICT. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 13142 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of June, 2009 JUDGMENT The petitioner has approached this Court with the following reliefs: i. To call for the records relating to Exhibits P1 to P12 and to issue a writ of Certiorari or any other appropriate writ, direction or order, quashing Exhibit P8 demand Notice being arbitrary, illegal, unsustainable and against the provisions of KVAT Act and CST Act and the ruled made thereunder. ii. To issue a writ of Mandamus or any other appropriate writ, direction or order, declaring that the non issuance of departmental delivery notes to the petitioner with endorsement of advance tax on payment of advance tax is arbitrary, illegal, against the provisions of VAT Act and violative of the rights guaranteed under the constitution. Iii. To issue a writ of Mandamus or any other appropriate writ, direction or order, directing the 1st respondent to issue sufficient numbers of delivery notes with endorsement of advance tax to the petitioner of payment of advance tax for transportation of goods forthwith, untrammeled by Exhibit. P8. iv. To issue an order of interim direction to the 1st respondent to issue at least 10 numbers of delivery notes WP (C) No. 13142 of 2009 : 2 : to the petitioner at a time with endorsement of advance tax on payment of advance tax for transportation of goods forthwith, by keeping abeyance Exhibit P8 demand notice, pending disposal of the Writ Petition. v. To issue any other appropriate writ, direction or order to meet out justice in the facts and circumstances of this case. 2. When the matter came up for consideration, the learned Government Pleader appearing for the respondents, submits that, the very registration of the petitioner has been cancelled as per order dated 6.5.2009. 3. In the above circumstances, the learned counsel for the petitioner seeks permission of this Court, to withdraw the Writ Petition without prejudice to the right of the petitioner to challenge the impugned order of cancellation. Permission is granted. Accordingly, the Writ Petition is dismissed as withdrawn. P. R. RAMACHANDRA MENON, JUDGE kmd