Ashok Bhushan, Ag.CJ.
This Writ Appeal has been filed by the appellant against the judgment dated 4.6.2014 in W.P(C).No.1658 of 2014 as well as the order dated 16.10.2014 in R.P.No.782 of 2014. The Writ Petition was dismissed as withdrawn on the request made by learned counsel for the appellant. At the time when the Writ Petition was dismissed as withdrawn, no request was made seeking leave to file a fresh Writ Petition. The Review Petition was filed taking the ground of seeking liberty to file a fresh Writ Petition by dismissing the Writ Petition as withdrawn.
2. Although there was no error in the order of the learned Single Judge dismissing the Writ Petition as withdrawn, when the order was sought to be reviewed giving reasons for seeking liberty to file a fresh Writ WA.1768/14 2 Petition, we are of the view that the said liberty ought to have been granted. The provision of Section 26(C) of the Kerala General Sales Tax Act, which was inserted with effect from 1.4.1999, was relied for seeking liberty to file a fresh Writ Petition.
In the above circumstances, we are of the view that the appellant shall be permitted to withdraw the Writ Petition with liberty to file a fresh Writ Petition.
The Writ Appeal is disposed of accordingly.
ASHOK BHUSHAN ACTING CHIEF JUSTICE vgs2/12/14 A.M.SHAFFIQUE JUDGE