IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 12TH DECEMBER 2006 / 21ST AGRAHAYANA 1928 WP(C).No. 32987 of 2006(B) -------------------------- PETITIONER: ---------------- ROBBIN KURIAKOSE, MUDAYANICKAL HOUSE, THEKKUMBHAGOM P.O., THODUPUZHA, IDUKKI DISTRICT. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------------ 1. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, IDUKKI, KATTAPPANA. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES (D) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 32987 OF 2006 ``````````````````````````` Dated this the 12th day of December, 2006 J U D G M E N T The limited prayer made in this writ petition is for a direction to the 1st respondent to consider and dispose of Exhibit P1 application for registration filed by the petitioner under the KVAT Act expeditiously within a time limit to be fixed by this court. Though the petitioner has also sought for a relief challenging the penalty order, admittedly he has already challenged the same before the appellate authority, I am not inclined to grant the relief which is pending in appeal. However, as regards term of detention of Exhibit P1, I think petitioner is entitled to the said relief. 2. Accordingly, there will be a direction to the first respondent to consider and dispose of Exhibit P1 in accordance with law expeditiously within a period of three weeks on production of a copy of this judgment, if not already disposed of. In case, if it is already disposed of, copy of the order shall be served on the petitioner on the petitioner producing copy of this WPC 32987/2006 : 2 : judgment. 3. In view of the above, I am not considering the other contentions raised at this stage but is left open, subject to his right to raise such contention at a later stage if and when any occasion arises. Writ petition is disposed of as above. P.R.RAMAN, JUDGE Rp