Kerala High Court
R.Lakshmi vs Commercial Tax Officer on 19 February, 2013
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY,THE 7TH DAY OF APRIL 2014/17TH CHAITHRA, 1936
WP(C).No. 9777 of 2014 (V)
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PETITIONER :
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R.LAKSHMI,
L.S.R. AGRO FOODS, 5/244, MAATTUMANDHA,
NALLEPPILLY, CHITTUR, PALAKKAD.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.MAHESH V.MENON
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER,
CHITTUR, PALAKKAD DISTRICT-678 121.
2. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT,THIRUVANANTHAPURAM-695 001.
R1 & R2 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-04-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 9777 of 2014 (V)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1: COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER DATED
19.02.2013.
P2: COPY OF RETURN FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED
13.9.2013.
P3: COPY OF THE LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT.
P4: COPY OF THE JUDGMENT IN RP NO.937/13 IN WPC.NO.26812/13 OF THIS
HON'BLE COURT DATED 22.11.2013.
P4(A): COPY OF THE JUDGMENT IN WPC.NO.30211/13 OF THIS HON'BLE COURT
DATED 13.12.2013.
RESPONDENT(S)' EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
P.R. RAMACHANDRA MENON J.
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W.P.(C) No. 9777 of 2014
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Dated, this the 7th day of April, 2014
JUDGMENT
The petitioner has approached this Court with the following prayers :
i) To direct the respondents to permit the petitioner to download the statutory forms by activating the petitioner's registration under the VAT/CST Acts in the website of the department for 10 days by the issue of a writ of mandamus or such other writ or order or direction.
ii) Alternatively to direct the 1st respondent to pass orders on Ext. P3 filed before him, expeditiously by the issue of a writ of mandamus or such other writ or order or direction.
iii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.
2. The learned counsel for the petitioner submits that in exactly similar matters, this Court granted relief, as borne by Exts. P4 and P4
(a) verdicts dated 22.11.2013 and 13.12.2013 respectively.
3. Heard the learned Government Pleader as well.
4. Going by the pleadings and proceedings this Court finds that the issue involved in this case is covered by Exts. P4 and P4(a). In W.P.(C) No. 9777 of 2014 : 2 : the said circumstances the respondents are directed to reactivate the the registration of the petitioner under the Central Sales Tax Act/Kerala Value Added Tax Act for 10 days from the date of receipt of a copy of this judgment, provided the petitioner files an undertaking to the effect that the petitioner will not transact any business even if the registration is activated for a period of ten days.
The Writ Petition is disposed of.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd