IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 25TH FEBRUARY 2008 / 6TH PHALGUNA 1929 WP(C).No. 6374 of 2008(H) ------------------------- PETITIONER: ------------ M/S.HI-LINE DEVELOPERS AND PROJECTS (P) LTD., G-308, GROUND FLOOR, SHAN APPARTMENT, OPP.AVENUE CENTRE, PANAMPALLY NAGAR, KOCHI-36, REPRESENTED BY ITS GENERAL MANAGER, SHRI RADHAKRISHNAN.P. BY ADV. SRI.T.M.SREEDHARAN RESPONDENTS: ------------- 1. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO.1, MATTANCHERRY AT MINI CIVIL STATION, ALUVA. 2. THE COMMERCIAL TAX OFFICER (WC & LT), KVAT, ERNAKULAM, KOCHI-15. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------------- W.P.C.No.6374 of 2008 ------------------------------------------- Dated this the 25th day of February, 2008 JUDGMENT The petitioner submits that Ext.P2 is a Certificate of Registration. It is also stated that in Ext.P3, the second respondent has permitted the petitioner to pay tax at the compounded rate. However, according to him, ignoring these facts, the first respondent has issued Exts.P4 and P5 on the allegation that the business is being carried on without registration. Petitioner submits that on receipt of Exts. P4 and P5, Ext.P6 reply has been sent. In this writ petition, what is sought for is to direct the first respondent to take into account Ext.P6 reply before final orders are passed pursuant to Exts. P4 and P5. 2. Heard the learned counsel for the petitioner and the learned Government Pleader also. 3. Now that Exts.P4 and P5 have been issued by the first respondent and the petitioner has given his reply by Ext.P6, it is the duty of the respondents that advert to the contentions raised WPC6374/2008 2 by the petitioner on Ext.P6 before final orders are being passed in the matter. 4. In view of this, I dispose of this writ petition directing that, if final orders have not been passed on Exts.P4 and P5, the first respondent while passing orders on Exts.P4 and P5, shall advert to the contentions raised by the petitioner in Ext.P6 reply. It is also directed that before the finalistation of the proceedings, petitioner shall be given notice in the matter. ANTONY DOMINIC, JUDGE csl