IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 4TH AUGUST 2008 / 13TH SRAVANA 1930 WP(C).No. 34911 of 2007(F) ---------------------------------------------- PETITIONER: ------------------ KHADER MEERA, PROPRIETOR, MINAR CHEMICALS, 7/682, PARA ROAD, MANIYERI, ELAPPULLY, VENGODI P.O., PALAKKAD - 678 622. BY ADV. SRI.K.I.MAYANKUTTY MATHER SMT.S.LAKSHMY RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES DEPARTMENT, PALAKKAD - 686 001. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD - 686 001. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO.34911 OF 2007 F PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF THE APPLICATION FOR REGISTRATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR REGISTRATION UNDER KVAT ACT DATED 11.6.2007. EXT.P2TRUE COPY OF THE APPLICATION FOR REGISTRATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT UNDER THE CST ACT DATED 11.6.2007. EXT.P3TRUE COPY OF THE CIRCULAR NO.10/2006 DATED 28.2.2006. EXT.P4TRUE COPY OF THE SHOP INSPECTION REPORT DATED 20.6.2007. EXT.P5TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 15.11.2007. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 34911 OF 2007 F -------------------------------------- Dated this the 4th August, 2008 JUDGMENT Petitioner challenges Ext.P5 by which the application of the petitioner for grant of Registration Certificate is rejected. Two grounds are stated: It is stated that the application was rejected by the Inspecting Assistant Commissioner since it is found inadequate in size for the turnover projected, and that the security furnished is not sufficient to safeguard the interest of the revenue. 2. I heard the learned counsel appearing for the petitioner and also the learned Government Pleader. Counsel for petitioner points out that the grounds which are mentioned in Ext.P5 should have been reflected in Ext.P4. But, Ext.P4 does not bear out the grounds which are seen taken in Ext.P5, it is stated. A Counter Affidavit is filed. Learned Government Pleader submits that if the petitioner is prepared to furnish additional security for a sum of Rs.1 Lakh, Registration WPC.34911/07 F 2 Certificate can be granted. In the light of this submission, the Writ Petition is disposed of directing that if the petitioner furnishes additional security for a sum of Rs.1 Lakh, the application for Registration Certificate will be granted within a period of two weeks from the date of furnishing of additional security. Sd/= K. M. JOSEPH, JUDGE kbk.