IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 19562 of 2008(D) -------------------------- PETITIONER: ------------------ C.ANWAR, S/O.MEMI, PROPRIETOR, KCM WOOD CRAFTS, PAYSSAL, IRIKKUR, KANNUR DT. BY ADV. SRI.P.V.BABY SRI.A.N.SANTHOSH RESPONDENTS: ---------------------- 1. KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LIMITED, MARKETING DIVISION, KADAVANTHRA.P.O, ERNAKULAM, KOCHI-20. REP. BY ITS GENERAL MANAGER (MARKETING) 2. M/S. HANDICRAFTS DEVELOPMENT CORPORATION TRIVANDRUM, REP. BY ITS MANAGING DIRECTOR. R1 BY ADV. SRI. R.T. PRADEEP. BY ADV. SRI.B.S.KRISHNAN (SR.) FOR R2 SRI.K.ANAND (A.201) FOR R2 SMT.LATHA KRISHNAN FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 19562/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE PHOTOCOPY OF THE ORDER DATED 28.2.2008 IN W.P.(C) NO.5245/2008. EXT. P2 : TRUE PHOTO COPY OF COMMUNICATION DATED 1.12.2003 SENT BY THE 1ST RESPONDENT TO THE SALES TAX OFFICER, TALIPARAMBA, KANNUR. EXT. P3 : TRUE PHOTO COPY OF COMMUNICATION DATED 12.3.2005 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. EXT. P4 : TRUE PHOTO COPY OF THE ACKNOWLEDGEMENT SIGNED BY THE 1ST RESPONDENT. EXT. P5 : TRUE PHOTOCOPY OF COMMUNICATION DATED 18.10.2007 SENT BY THE PETITIONER TO THE 1ST RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 19562 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of September, 2008 JUDGMENT Prayers in the writ petition are as follows: “i) issue a writ of mandamus or other appropriate writ, order or direction, directing the respondents to furnish to the petitioner within a stipulated period the sales tax deduction and remittance certificate to the Sales Tax Department from the bill amounts mentioned in Ext.P2. ii) issue such other appropriate writ, order or direction, as may be deem fit and necessary in the facts and circumstances of the case and allow this Writ Petition with costs.” 2. Case of the petitioner is that he has done certain wood works amounting to more than Rs.31 Lakhs and the amount as mentioned in Ext.P2 has been received by the petitioner. Under the Kerala General Sales Tax Act the respondents are bound to deduct the sales tax and to remit the same to the Sales Tax Department and they are bound to issue certificate for such deduction and remittances. Complaint of the petitioner is that no such certificate has been issued so far. Petitioner is facing huge liabilities including arrest on the ground of sales tax arrears. Petitioner submitted Exts.P3 and P4 registered communications and since there was no response WPC.19562/2008. 2 from the respondents, petitioner filed this writ petition is the case of the petitioner. 3. According to the learned counsel for the first respondent there is no deduction by the first respondent and the amounts have been deducted by the second respondent. 4. Learned Standing Counsel appearing on behalf of the second respondent Sri.Anand would submit that the second respondent is prepared to give the necessary certificates showing the amount of tax deducted from the bills payable to the petitioner and remitted to the Sales Tax Department. Recording the said submission, the writ petition is disposed of directing the second respondent to issue to the petitioner certificates showing the amount of tax deducted from the bills paid to the petitioner and remitted to the Sales Tax Department as early as possible and at any rate within a period of two weeks from the date of receipt of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb