IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 3RD APRIL 2009 / 13TH CHAITHRA 1931 WP(C).No. 10207 of 2009(U) -------------------------- PETITIONER(S): --------------- K.V.JOHNY,PROPRIETOR,M/S.JWALA DIAMONDS, DOOR NO.XI/479(1),JWALA TOWERS,AMBADY LANE, VALIYANNUR, THRISSUR-21. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE,4TH CIRCLE,THRISSUR. 2. THE DEPUTY COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 10207 OF 2009 U ```````````````````````````````````````````````````` Dated this the 3rd day of April, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. The order under challenge is the order of the Deputy Commissioner under section 56 of the KVAT Act cancelling the compounding order on the ground that the application of the petitioner for compounding could not have been accepted in view of the fact that the petitioner had started business only on 24.3.2008. Learned Government Pleader points out that the impugned order can be revised under section 59 of the Act. In such circumstances, writ petition is disposed of relegating the petitioner to seek revision of the order under section 59 before the Commissioner. For this purpose, Ext.P9 will be kept in abeyance for a period of one month from today. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE