IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 18TH JANUARY 2011 / 28TH POUSHA 1932 WP(C).No. 34141 of 2010(P) -------------------------- PETITIONER(S): --------------- C.A.HASSAN, PROPRIETOR, CENTURY PLYWOODS, ALLAPRA. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-II, COMMERCIAL TAX OFFICE SECOND CIRCLE, PERUMBAVOOR-683 542. 2. THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY, KOCHI-2. 3. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, KOCHI-2. ADV. MR. V.K. SHAMSUDHEEN GOVERNMENT PLEADER FOR R1 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2011, ALONG WITH WPC NO. 34155 OF 2010 AND WPC NO. 37456 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ----------------------------------- W.P.(C) Nos.34141, 34155 & 37456 OF 2010 --------------------------------------- Dated this the 18th day of January, 2011 JUDGMENT In these three writ petitions, the petitioner in each writ petition is challenging show cause notices issued under Section 16(10) of the Kerala Value Added Tax directing the petitioners to show cause why their registration should not be cancelled for reasons stated therein. Insofar as the same are only show causes notices, I am not inclined to entertain the challenge against the same at this point of time. It would be open to the petitioners to raise their contentions against the reasons mentioned in the show cause notices and convince the authority appropriately and seek remedies if the orders to be passed are adverse to them. Without prejudice to that right, these writ petitions are dismissed. S. SIRI JAGAN, JUDGE acd