IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 10892 of 2008(V) -------------------------- PETITIONER: ------------ K. SHIBU, PROPRIETOR M/S.SOORAJ GLASS & PLYWOODS, CHERUVALLIMUKKU KIZHUVILAM P.O., ATTINGAL. BY ADV. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENTS: ------------- THE COMMERCIAL TAX OFFICER SALES TAX OFFICE, ATTINGAL, THIRUVANANTHAPURAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 10892 OF 2008 -------------------------------------------- Dated this the11th day of April, 2008 JUDGMENT Petitioner is challenging Ext.P5 notice whereunder petitioner's registration is proposed to be cancelled for the reason that petitioner does not appear to have engaged in any business. Counsel for the petitioner submitted that petitioner could not do business for few months for want of delivery notes. Petitioner is obviously dealing in plywood which normally has to be sourced from a manufacturer or at least a wholesaler. It is for the petitioner to give names and addresses of suppliers like manufacturers or wholesale dealers from whom petitioner is making purchases for sale in and out of Kerala. The Officer is directed to verify the accounts and returns and call for the names and addresses of the dealers for the past purchases and if on enquiry the purchases are found to be genuine he will allow the petitioner to retain the registration or otherwise registration can be cancelled for valid reasons. W.P. is disposed of directing the respondents to take a decision at the earliest and if petitioner is allowed 2 to retain registration delivery notes should be issued to the petitioner on being satisfied that the list of suppliers furnished by the petitioner are either manufacturers or suppliers having registration and they own up the purchases from them claimed by the petitioner. (C.N. RAMACHANDRAN NAIR) Judge kk 3