IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 WP(C).No. 31968 of 2009(M) -------------------------- PETITIONER(S): --------------- C.BEERAN KOYA LIVE CHICKEN DEALER THANGALS ROAD, KUTTICHIRA, KOZHIKODE. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT(S): --------------- ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1 COMMERCIAL TAXES, KOZHIKODE. BY SPL.G.P.SRI.K.VINOD CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2009, ALONG WITH WP(C) 31994/09, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 31968 of 2009 & W.P.(C) No.31994 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2009 J U D G M E N T 1. Challenge in these writ petitions are against cancellation of registrations of the petitioners alleging dishonour of cheques issued towards payment of Advance Tax, while transporting live chicken, at the Commercial Tax Check Post, Naduppunni. Similar orders were challenged before this court in a batch of writ petitions and through judgment dated 27.10.2009 in W.P.(C) No.29206/2009 and connected cases, this court had quashed cancellation of registrations in those cases. For the reasons, which are elaborately mentioned in the said judgment, the impugned orders in these cases are also quashed. As observed in the judgment of W.P.(C) No.29206/2009, the respondents are free to take further steps as enumerated therein. W.P.(C)No. 31968 of 2009 & W.P.(C) No.31994 of 2009 -2- 2. It is brought to my notice that the impugned orders in both these cases contains allegation apart from dishonour of cheques, relating to proceedings under Section 47 (2) of the Kerala Value Added Tax Act, 2003 (KVAT Act). But it is noticed that those allegations were not included in the notices issued intimating the proposed action for cancellation of registration and the petitioners were not given an opportunity to dispute those allegations. It is made clear that quashing of the orders canceling the registration, will not in any way preclude the authority from raising those allegations in any subsequent proceedings. Registry will attach judgment in W.P.(C) No.29206/2009 as part of this judgment. C.K. ABDUL REHIM JUDGE shg/