IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933 WP(C).No. 22407 of 2011(A) ---------------------------------- PETITIONER(S): ------------------- DR.K.K.BABU, PROPRIETOR, M/S ANNA AYURVEDICS,AYIRANALLOOR PO,EDAMON,PUNALUR BY ADVS. SRI.S.SANTHOSH KUMAR SMT. P. LISSY JOSE RESPONDENT(S): --------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 001. 2. THE COMMERCIAL TAX OFFICER ANCHAL, KOLLAM - 691 006. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2011, ALONG WITH WPC. NO.22410/2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 22407/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF REGISTRATION DATED 30/06/2007 P2: COPY OF CERTIFICATE OF LICENSE DATED 03/03/2011 ISSUED BY THE DRUGS CONTROLLER (ISM). P3: COPY OF FORMULA RECORD IN RESPECT OF THE PRODUCTS OF THE PETITIONER. P4: COPY OF THE PRODUCT CERTIFICATE DATED 12/08/2011 ISSUED BY THE DRUGS CONTROLLER (ISM). P5: COPY OF NOTICE DATED 31/12/2010 ISSUED BY THE COMMERCIAL TAX INSPECTOR, KOZHIKODE. P6: COPY OF THE APPLICATIN FOR CLARIFICATION DATED 09/02/2011 SUBMITTED BY THE PETITIONER. P7: COPY OF ASSESSMENT ORDER DATED 21/06/2011 ON M/S.GETWELL PHARMACEUTICALS. P8: COPY OF ORDER DATED 12/11/2009 OF THE 1ST RESPONDENT. P9: COPY OF THE NOTICE DATED 01/08/2011 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).Nos.22407 & 22410 of 2011 ================== Dated this the 18th day of August, 2011 J U D G M E N T The petitioners are manufacturers of ayurvedic products. According to them, in respect of the products manufactured by the petitioners, the tax payable was only at the rate of 4% for earlier assessment years. The petitioners were paying only 4%. But recently the respondents are taking the stand that the tax payable on the ayurvedic products is 12.5% and not 4%. In the above circumstances, the petitioners have filed Ext.P6 (in each writ petition) before the 1st respondent for a clarification as to the rate of tax payable on the products as provided under Section 94 of the Kerala Value Added Tax Act. The petitioners seek a direction to the 1st respondent to consider and pass orders on Ext.P6 filed by each of the petitioners, expeditiously. 2. I have heard the learned Government Pleader also. 3. In the facts and circumstances of the case, I dispose of these writ petitions with a direction to the 1st respondent to consider and pass orders on Ext.P6 applications for clarification filed by the petitioners in each of their writ petitions, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge 2