Kerala High Court
M/S. J.R.B Enterprises vs The Deputy Commissioner on 24 January, 2013
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
TUESDAY, THE 26TH DAY OF FEBRUARY 2013/7TH PHALGUNA 1934
WP(C).No. 4507 of 2013 (K)
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PETITIONER :
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M/S. J.R.B ENTERPRISES,
REPRESENTED BY ITS MANAGING PARTNER N.U.JOSEPH
S/O.ULAHANNAN, AGED 58 YEARS, NELLIPALLY HOUSE,
CHOODIKOTTA, MAHE, PIN-673310,
UNION TERRITORY OF PUNDUCHERRY.
BY ADV. SRI. R. SURENDRAN
RESPONDENT(S):
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1. THE DEPUTY COMMISSIONER
COMMERCIAL TAXES, PALAKKAD-678001.
2. THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, KOZHIKODE-673001.
3. THE DEPUTY COMMISSIONER
COMMERCIAL TAXES, KANNUR-670001.
4. THE SALES TAX INSPECTOR
SALES TAX CHECK POST, GOPALAPURAM
PALAKKAD DISTRICT-678555.
5. THE SALES TAX INSPECTOR
SALES TAX CHECK POST, WALAYAR
PALAKKAD DISTRICT-678624.
6. THE SALES TAX INSPECTOR
SALES TAX CHECK POST, MUTHANGA
WAYANAD DISTRICT-678624.
7. STATE OF KERALA
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT
TAXES DEPARTMENT, SECRETARIAT
THIRUVANANTHAPURAM-695001.
R1 TO R7 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 26-02-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Mn
...2/-
WP(C).No. 4507 of 2013 (K)
APPENDIX
PETITIONERS' EXHIBITS :
EXHIBIT P1: TRUE COPY OF PARTNERSHIP DEED
EXHIBIT P2: TRUE COPY OF REGISTRATION CERTIFICATE DATED 24.1.2013,
ISSUED TO THE PETITIONER UNDER THE CENTRAL SALES TAX ACT.
EXHIBIT P3: TRUE COPY OF REGISTRATION CERTIFICATE DATED 24.1.2013
ISSUED TO THE PETITIONER UNDER THE PUDUCHERRY VALUE
ADDED TAX ACT.
EXHIBIT P4: TRUE COPY OF MUNICIPAL LICENCE DATED 26.9.2012 ISSUED TO
PETITIONER
EXHIBIT P5: TRUE COPY OF JUDGMENT DATED 24.5.2012 IN WP(C) NO.8630 OF
2012 ON THE FILE OF HIGH COURT OF KERALA.
RESPONDENTS' EXHIBITS : NIL
//TRUE COPY//
P.S. TO JUDGE
Mn
ANTONY DOMINIC, J.
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W.P(C).No.4507 of 2013
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Dated this the 26th day of February, 2013
JUDGMENT
Petitioner is a dealer of live chicken in Mahe and is a registered dealer under the Puducherry VAT Act. In this writ petition, the prayer is that the transit pass enabling him to transport live chicken through the State of Kerala should be issued by the respondents without any delay. An issue similar to the one raised by the petitioner was considered by this Court in W.P(C).No.8630/12 and that writ petition was disposed of by Ext.P5 judgment rendered on 24.5.2012. Since the facts are exactly similar, there is no reason to decline the same relief to the petitioner. In such circumstances, it is directed that if the petitioner is a registered dealer and the transportation of live chicken is also legitimate, transit pass shall be issued to him without delay. The writ petition is disposed of with this direction.
Sd/-
ANTONY DOMINIC Judge kkb.26/2.