IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 6TH APRIL 2009 / 16TH CHAITHRA 1931 WP(C).No. 10811 of 2009(V) -------------------------------------- PETITIONER(S): ----------------------- N.SURENDRAN, MANAGING PARTNER, M/S.YESPEE WOOD INDUSTRY, CHOYAMKODE, CHAYYOTH, KARINDALAM, KARINDALAM VILLAGE, HOSDURG TALUK, KASARAGOD DISTRICT. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER-1, HOSDURG. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KASARAGOD. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.10811 of 2009-V ---------------------------------------------- Dated, this the 6th day of April, 2009 J U D G M E N T Petitioner challenges Ext.P6 by which the VAT Registration of the petitioner was cancelled. 2. I heard Sri.T.M.Sreedharan, learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner would point out that the ground taken in the impugned order cancelling registration is not one available under the Rules. He would submit that there is no basis at all for passing the order. Of course, learned counsel for the petitioner points out that the order is passed violating Ext.P3. Ext.P3 judgment is dated 11.3.2009. The impugned order is dated 19.3.2009. Learned Government Pleader points out that the judgment is produced before the officer only on 27.3.2009. But, I feel that the petitioner should be relegated to prefer appeal and the matter should be disposed of at the earliest. The writ petition is disposed of as follows: If the petitioner files appeal before the appellate authority, the appellate authority will dispose of the same at WPC No.10811/2009 -2- the earliest and at any rate within two weeks from the date of filing of the appeal. The interim order will continue till a decision is taken in the appeal. (K.M.JOSEPH) JUDGE. MS