IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 16TH AUGUST 2011 / 25TH SRAVANA 1933 WP(C).No. 22163 of 2011(U) ---------------------------------- PETITIONER(S): --------------- P.P.MOHAMMED METHER,PROPRIETOR,PAYYIL DEPARTMENT STORES,KOTTAYAM-686001. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER(KVAT),COMMERCIAL TAXES,SPECIAL CIRCLE,KOTTAYAM-686001. 2. THE COMMISSIONER,COMMERCIAL TAXES, THIRUVANANTHAPURAM-695033. ADV,. SRI. C.K. GOVINDAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 22163 of 2011(U) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF R.C. UNDER THE KVAT ACT. EXT.P2: COPY OF APPLICATION FOR REGISTRATION UNDER THE KGST ACT. EXT.P2(b): COPY OF RELEVANT PAGE FOR THE LOCAL DELIVERY BOOK. EXT.P3: COPY OF LETTER DTD 3.5.2010. EXT.P4: COPY OF RELEVANT PAGE OF THE LOCAL DELIVERY BOOK. EXT.P5: COPY OF LETTER DATED 19.10.2010. EXT.P6: COPY OF LETTER DATED 22.12.2010. EXT.P7: COPY OF NOTICE DATED 7.1.2011.. EXT.P8: COPY OF LETTER DATED 5.2.2011. EXT.P9: COPY OF LETTER DATED 18.6.2011. EXT.P10: COPY OF LETTER DATED 21.6.2011. EXT.P11: COPY OF LETTER DATED 22.6.2011. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. acd S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.22163 OF 2011 ---------------------------------------------- Dated this the 16th day of August, 2011 JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act. The petitioner has got a registration under the Act. The petitioner wanted amendment of the registration certificate. In respect of the same, Ext.P3 request was made before the 1st respondent. The same has been allowed by Ext.P11 but only with effect from 22.12.2010. The petitioner submits that the petitioner is entitled to have the registration certificate amended with effect from 3.5.2010. The petitioner submits that the respondents take the stand that Ext.P11 is only a letter and no appeal would lie against Ext.P11 and that is why the petitioner has approached this Court with this writ petition. 2. The learned Government Pleader submits that although it is styled as a letter, it is an order and therefore, an appeal would lie. In view of the same, this writ petition is disposed of without prejudice to the right of the petitioner to W.P.(C)No.22163/11 2 challenge Ext.P11 in an appeal as provided under the Act. In view of the assertion made by the learned Government Pleader that Ext.P11 is an appealable order, the appellate authority shall entertain the appeal as one filed under the Kerala Value Added Tax Act against an order, despite the fact that the same is styled as a letter. The petitioner has also filed Ext.P2(a) application for registration under the KGST Act. The petitioner seeks a direction to the 1st respondent to consider and pass orders on Ext.P2(a) expeditiously. The 1st respondent shall consider and pass orders on Ext.P2(a), as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment, after affording an opportunity of being heard to the petitioner. S. SIRI JAGAN, JUDGE acd W.P.(C)No.22163/11 3 W.P.(C)No.22163/11 4