IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 12TH JULY 2011 / 21ST ASHADHA 1933 WP(C).No. 16122 of 2011(M) ----------------------------------------- PETITIONER(S): ------------------------ R.RAJENDRAN, PARAVATTOM, MANIYAR.P.O., PUNALUR, (MANAGING PARTNER, M/S.VIJAYA KRISHNA JEWELERS, PUNALUR, KOLLAM). BY ADVS. SRI.S.SANTHOSH KUMAR, SMT.P.LISSY JOSE. RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, PUNALUR, KOLLAM - 691 305. R1 & R2 BY SR.GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.16122/2011 M APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE APPLICATION FOR REGISTRATION DTD. 25/03/2004 UNDER KGST ACT. P2: COPY OF THE APPLICATION FOR REGISTRATION DTD. 20/05/2005 UNDER KVAT ACT. P3: COPY OF THE ASSESSMENT ORDER DTD. 19/02/2007 FOR THE YEAR 2003-2004. P3(A): COPY OF THE ASSESSMENT ORDER DTD. 19/02/2007 FOR THE YEAR 2004-2006. P4: COPY OF THE ASSESSMENT ORDER DTD. 9/2/2009 FOR THE YEAR 2005-2006. P4(A): COPY OF THE ASSESSMENT ORDER DTD. 9/2/2009 FOR THE YEAR 2006-2007. P4(B): COPY OF THE ASSESSMENT ORDER DTD. 9/2/2009 FOR THE YEAR 2007-2008. P5: COPY OF THE COMMON ORDER DTD. 17/02/2011 OF THE TRIBUNAL. P6: COPY OF THE CERTIFICATE DTD. 24/09/2009 OF THE 2ND RESPONDENT. P7: COPY OF THE APPLICATION DTD. 15/03/2010 OF THE PETITIONER'S FIRM. P7(A): COPY OF THE REPLY DTD. 16/03/2010 OF THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 16122 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 12th day of July, 2011. J U D G M E N T The petitioner has filed Exts. P1 and P2 applications for registration under the Kerala General Sales-tax Act and Kerala Value Added Tax Act respectively. The petitioner is aggrieved by the delay in consideration of the said applications. 2. I have heard the learned Government Pleader also. Insofar as these applications are dated 25.3.2004 and 20.5.2005, it is only appropriate that the 2nd respondent passes orders on the same expeditiously. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to consider Exts. P1 and P2 applications and pass orders thereon as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If there is any defect in the applications, the 2nd respondent shall intimate the petitioner and give the petitioner an opportunity to cure the same. If there is any dispute regarding the question as to whether there is any defect or not, the petitioner shall be given an opportunity of being heard on the same. Sd/- S. Siri Jagan, Judge. Tds/