IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WP(C).No. 7674 of 2009(D) ------------------------- 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 MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.3.2009 , THE COURT ON 11/03/2009 DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 7674 OF 2009 D ```````````````````````````````````````````````````` Dated this the 11th day of March, 2009 J U D G M E N T Petitioner challenges Ext.P1. It is a notice under section 16(10) of the KVAT Act, 2003, proposing to cancel the registration under KVAT Act and CST Act. Petitioner has already filed objection as Ext.P2. 2. I heard learned counsel for the petitioner Mr.T.M.Sreedharan and learned Government Pleader. 3. According to the learned counsel for the petitioner, the respondent is pre-decided in the matter. I find Ext.P1 is only a notice and the petitioner has already submitted Ext.P2. Necessarily the officer must approach the issue with an open mind and must be prepared to drop the proceedings if the petitioner explained the matters. Accordingly, writ petition is disposed of relegating the petitioner to pursue the matter before the 1st respondent. The officer will consider Ext.P2 objection. The petitioner is given two weeks time from today to make available any material which he is WPC.7674/09 : 2 : advised to produce and after considering Ext.P2 objection and also after affording an opportunity of hearing to the petitioner, a decision will be taken in the matter in accordance with law. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE