IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST DECEMBER 2008 / 10TH AGRAHAYANA 1930 WP(C).No. 35391 of 2008(L) --------------------------------------------- PETITIONER(S): ---------------------- M/S.KUTTIADY COCONUT COMPLEX, MARUTHOMKARA ROAD, KUTTIADI, REPRESENTED BY ITS MANAGING PARTER, C.K.JALEEL. BY ADV. SRI.V.C.JAMES SRI.GEORGE MECHERIL RESPONDENT(S): ------------------------- THE COMMERCIAL TAX OFFICER-1,VATAKARA. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 35391 OF 2008 L -------------------------------------- Dated this the 1st December, 2008 JUDGMENT Petitioner has filed Ext.P1 application seeking registration under the Kerala Value Added Tax Act. Petitioner was served with Ext.P2 notice calling upon the petitioner to produce certain details. They, inter alia, included the Panchayat Licence and proof of payment of tax arrears outstanding in M/s. JNS Traders and Distributors, Kuttiady wherein Sri. C.K. Jaleel and Smt. Sabna Korangott are Partners. According to petitioner, petitioner addressed Ext.P3. In Ext.P3, it is stated that Appeal is pending in regard to the arrears demanded from M/s. JNS Traders and Distributors, Kuttiady. However, the complaint is that the petitioner is served with Ext.P4. It is stated that reference is made to Ext.P2 and it is further stated that the details mentioned therein have not been furnished till date. It is also stated that the petitioner is given an opportunity of being heard and to file written objections within ten days. WPC. 35391/08 L 2 2. I heard Shri George Macheril, learned counsel for the petitioner and the learned Government Pleader. Learned counsel for the petitioner would submit that the respondent has not applied his mind and it is further stated that the petitioner had submitted Ext.P3 and yet, it is stated in Ext.P4 that no reply has been given. Ext.P4, no doubt, does not refer to Ext.P3 as such. The Writ Petition is disposed of as follows: It is open to the petitioner to file any written objection to Ext.P4 within a period of one week from today and the respondent will consider the objection as also Ext.P3, if it has been received. After hearing the petitioner or his representative, a decision will be taken within three weeks from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge