IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 8964 of 2008(P) ------------------------- PETITIONER: ------------ ANSALNA YOOSAF, AGED 36 YEARS, W/O.YOOSAF, PROPRIETOR, M/S.STAR WORLD AGENCIES, V.P.II/26 K, HIRA BUILDING, PALAKKATTUTHAZHAM, MUDICKEL P.O., ERNAKULAM DISTRICT RESIDING AT PATTARUMADOM HOUSE, ALLAPRA P.O., ERNAKULAM DISTRICT. BY ADV. SRI.C.A.NAVAS SRI.T.A.SHABEERALI SMT.C.S.SIMI RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, COMMERCIAL TAX OFFICE, IIND CIRCLE, PERUMBAVOOR, ERNAKULAM DISTRICT. 2. INSPECTING ASSISTANT COMMISSIONER, MUVATTUPUZHA, ERNAKULAM DISTRICT. 3. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 8964 OF 2008 -------------------------------------------- Dated this the11th day of April, 2008 JUDGMENT This Writ Petition is filed for direction to the first respondent to issue delivery notes for the petitioner to purchase and transport plywood. The department's case is that petitioner has not furnished names and addresses of actual suppliers from whom petitioner is purchasing plywood. In fact, first respondent appears to have written to persons whose addresses were furnished by the petitioner and some of them got returned stating that there is no such addressee. I do not know how this complication can arise because in the normal course, wholesaler like the petitioner gets plywood from manufacturing industries, which will have factory, show room, godown, registration, etc. It is always open to the first respondent to enquire whether the purchases made by the petitioner are genuine and if the transactions are found to be bogus, first respondent is entitled to decline delivery notes. In the circumstances W.P. is disposed of directing the petitioner to give the name and address of the suppliers and along with it purchase order 2 accepted by the supplier for the first respondent to verify whether supplier is a genuine dealer or manufacturer of plywood and if so to issue delivery notes for the genuine purchases of the petitioner. (C.N. RAMACHANDRAN NAIR) Judge kk 3