IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 22ND JULY 2009 / 31ST ASHADHA 1931 WP(C).No. 20530 of 2009(I) -------------------------- PETITIONER: --------------- N.K.SAEED, S/O. N.K.ABDULLA, AGED 26 YEARS, N.K.CHICKEN AGENCY, CHERUKUNNU, OTHUKKUNGAL P.O., MALAPPURAM DISTRICT. BY ADV. MR. K.M.SATHYANATHA MENON RESPONDENTS: --------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, KOTTAKKAL, MALAPPURAM DISTRICT. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 20530 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 22nd day of July, 2009 JUDGMENT The application preferred by the petitioner for registration as a dealer dealing with business of 'live chicken' was turned down by the first respondent as per Ext.P6, which in turn was subjected to challenge by filing Ext.P7 revision petition before the second respondent. After considering the facts and figures, the second respondent passed Ext.P8 order, confirming Ext.P6 order which in turn has been sought to be challenged by filing the present Writ Petition. 2. Heard the learned Government pleader as well. 3. Considering the fact that the petitioner is still having further remedy by way of second revision as provided under Section 59 of the Act by approaching the Commissioner, Commercial Taxes, Trivandrum, this Court does not find it necessary to go into the merits of the case presented in the present Writ Petition. As such, interference is declined and the Writ Petition is dismissed without prejudice to the right of the petitioner to avail the statutory remedy provided under Section 59 of the KVAT Act. So as to enable the petitioner to avail the statutory remedy as above, the coercive steps, stated as being pursued against the petitioner shall be kept in abeyance for a period of two weeks. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd