IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 12TH JANUARY 2009 / 22ND POUSHA 1930 WP(C).No. 26783 of 2008(L) --------------------------------------------- PETITIONER(S): ----------------------- A. NOUSHAD, A ONE CASHEW PRODUCTS, KALLUMTHAZHAM P.O., KILIKOLLOR, KOLLAM 691 004. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. 2. COMMISSIONER OF COMMERCIAL TAX, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 26783 OF 2008 L -------------------------------------- Dated this the 12th January, 2009 JUDGMENT Learned counsel appearing on behalf of the petitioner would submit that in the light of the subsequent development in the form of issuance of Circular No.44/08 modifying Circular No.2/08, the Writ Petition can be closed without prejudice to the right of the petitioner to challenge the Circular Nos.2/08 and 44/08, if so advised. Accordingly, the Writ Petition is closed without prejudice to the right of the petitioner to challenge the Circular Nos.2/08 and 44/08, if so advised. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge