IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 11TH MARCH 2008 / 21ST PHALGUNA 1929 W.P(C).No. 6653 of 2008(P) --------------------------------- PETITIONER: -------------- ANURAG P.A., AGED 32 YEARS, S/O. ANANDAN, PROPRIETOR, M/S. ANAND ENTERPRISES, V.P.VII/773, THEKKADA, VEMBAYAM, RESIDING AT PUTHENTHARA HOUSE, VALOOR P.O., THEKKANAM, KOTTAYAM DISTRICT. BY ADV. SRI.C.A.NAVAS SRI.T.A.SHABEERALI SRI.T.K.SASIKUMAR SMT.C.S.SIMI RESPONDENTS: ----------------- 1. THE COMMERCIAL TAX OFFICER, SALES TAX OFFICE, NEDUMANGAD, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 6653 OF 2008 P = = = = = = = = = = = = = = = = Dated this the 11th March, 2008 J U D G M E N T In this writ petition the prayer sought for by the petitioner is to direct the respondents to issue delivery notes with the endorsement of advance tax to the petitioner on payment of advance tax. It is stated by the petitioner that delivery notes are not issued since 15.12.2007 and that although the petitioner is willing to pay advance tax this position still continues even now. 2. The learned Govt. Pleader, on instructions, submits that in regard to the business activities of the petitioner a detailed enquiry is going on and it is therefore that delivery notes are not issued. At the time when the writ petition was taken up for hearing the learned counsel for the petitioner made available copy of a judgment rendered by a Division Bench of this Court in W.A. No. 501 of 2008 in which after noticing the contentions of both sides the following order was passed: W.P.(C) No. 6653 OF 2008 -2- “i). The appellant henceforth shall pay advance tax and also comply with the mandatory provisions of sub rule (3) of Rule 22 of the Rules and also the circular/instructions issued by the Commissioner of Commercial Taxes. ii). The respondent shall issue five delivery notes at a time to the petitioner for facilitating him to conduct his business. This order passed by us shall not come in the way of the appellant taking such defence as are available to him if for any reason the respondent intends to take any action against the petitioner/appellant for the omissions said to have been committed by the petitioner previously.” Both parties agree that similar order may be passed in this case. Accordingly there will be an order similar to the directions issued by the Division Bench in the judgment noticed above. 3. Accordingly, this writ petition is disposed of with the aforesaid directions. It is directed that the 2nd respondent shall complete the enquiry which it has already initiated. ANTONY DOMINIC JUDGE jan/-