IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 22144 of 2008(J) -------------------------- PETITIONER: ----------------- KRISHNA DAS.P., KRISHNA FARMS, XII/488 AND 489, PUTHUR PADAM, NENMENI PO., KOLLENGODE, PALAKKAD BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: --------------------- 1. ASST.COMMISSIONER (ASSMT.), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY COMMISSIOER (INTELLIGENCE) COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 22144 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of July, 2008 JUDGMENT Petitioner calls in question Ext.P1. Ext.P1 is an order passed by the Assistant Commissioner, by which the application of the petitioner for grant of new registration was rejected. One of the grounds taken by the petitioner is that the petitioner was not heard. Learned counsel relies on Section 16(11) of the Kerala Value Added Tax Act. Going by Section 16 (11), an opportunity of hearing is contemplated if an application for registration is refused. 2. Heard learned Government Pleader also. He is not in a position to dispute the fact that before Ext.P1 order was passed, petitioner was not given an opportunity of hearing. Leaving open the contentions of the parties, Ext.P1 is quashed for the reason that the petitioner was not heard before Ext.P1 is passed. A decision in accordance with law will be taken by the first respondent, after affording an opportunity of hearing to the petitioner, within a period of one month from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb