IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 5TH FEBRUARY 2009 / 16TH MAGHA 1930 WP(C).No. 3267 of 2009(L) -------------------------------------------- PETITIONER(S): ---------------------- C.H. MUHAMMED KUNHI, PROPRIETOR, BEE BEE FIRE WORKS, KELUGUDDLE ROAD, KASARAGOD. BY ADV. SRI.V.C.JAMES SRI.GEORGE MECHERIL RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, KASARAGOD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3267 OF 2009 L -------------------------------------- Dated this the 5th February, 2009 JUDGMENT Petitioner challenges Ext.P1. It is an order passed by which the registration of the petitioner has been cancelled. I heard the learned counsel for the petitioner and the learned Government Pleader. The petitioner relies on Rule 18 sub-rule (17) of the KVAT Act to contend that he was not given an opportunity of being heard. It is stated that the notice was returned as unclaimed and it was treated as service. Shri George Mecheril, learned counsel for the petitioner would further contend that Ext.P1 would show that what is stated is that the dealer has not filed any Return for the month of September, 2008 and thereby committed an offence of evasion of tax from September, 2008 onwards. It is also stated in the order that huge arrears are also pending against the dealer for the years 2004 - 2005 and 2005 - 2006. Relying on the Rule, it is pointed out WPC.3267/09 L 2 that there must be default at least for a period of three return periods. The notice issued was produced by the learned Government Pleader. It is dated 31.10.2008. Therein, it is inter alia, stated that the petitioner has not filed monthly return for the month of September, 2008 till date and not paid any tax for the above month. It is further stated that he is a chronic defaulter in satisfying the requirement of the Act. A Return period includes either a month or an year going by the definition of “Return Period”. Learned Government Pleader would submit that amounts are due for 2004 - 2005 and 2005-2006. Then, the learned counsel for the petitioner submits that the petitioner will clear the arrears for 2004-2005 and 2005-2006. It is also pointed out that the tax due for the months September, October and November, 2008 have been paid subsequently. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner remits one-half of the amount for the periods 2004-2005 and 2005-2006 within a period of one week WPC.3267/09 L 3 from today, Ext.P1 will stand quashed, provided the balance amount is paid within a period of three weeks. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge