The short but interesting question arises for consideration in this original petition is whether the petitioner, a dealer, is entitled to get delivery note from the statutory authority for transport of goods in book form. The supply of delivery notes in blank form are denied to the petitioners on the ground that it may lead to tax evasion. The department feels on each occasion single delivery note should be given and if that procedure is adopted there will be an effective check on the dealer from evading tax. In view of this, the respondents are not issuing delivery note to the petitioner for transport of goods.

2. The petitioner is dealer in spices and it purchases spices from different places within the State. The petitioner's registered office is at Mattancherry, Cochin. The petitioner has to transport the goods purchased to its registered office or head office at Mattancherry. While transporting the goods the petitioner has to pass through several check posts within the State. To pass through the check post delivery notes will have to the shown to the officers in charge of the check posts. There are several check posts within the State and the goods have to be purcha