IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 26TH FEBRUARY 2008 / 7TH PHALGUNA 1929 WP(C).No. 4830 of 2008(Y) ------------------------- PETITIONER: --------------- ABDUL GAFOOR.K. S/O.LATE P.P.ABOOBACKER, AGED 43 YEARS, KIRALAKATH HOUS,MANGAD, KALLIASSERY P.O., KANNUR. BY ADV. SRI.A.K.ABDUL AZEEZ SMT.M.R.JAYALATHA SRI.T.M.KOCHUNNI RESPONDENTS: ------------------ 1. COMMISSIONER COMMERCIAL TAXES, THIVANDRUM. 2. THE ASSISTANT COMMISSIONER COMMERCIAL OFFICE, 2ND CIRCLE ,KANNUR. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 4830 OF 2008 Y ==================== Dated this the 26th day of February, 2008 J U D G M E N T In this writ petition, the prayer sought for is to quash Ext.P3 and direct the respondents to accept and consider Ext.P4 application for renewal of registration under the KVAT Act. 2. Learned Government pleader on instructions submit that since April,2006, the petitioner has not filed any return. It is also stated that renewal application ought to have been made before 01/04/2006 and that also was not made and that the renewal feel also has not been paid. It is stated that several notices were issued to the petitioner, but the petitioner did not respond to any one of this. According to the learned Government pleader, it was in these circumstances that Ext.P3 communication cancelling the registration was issued to the petitioner. It is pointed out that it is still later that the petitioner submitted Ext.P4 and in the aforesaid circumstances the request WPC 4830/08 :2 : in Ext.P4 could not be considered. As stated by the learned Government Pleader, since there was default in filing the returns by the petitioner and in applying for renewal, respondents cannot be faulted for the steps they have taken. If at all the petitioner is aggrieved, the remedy available to the petitioner is to challenge Ext.P3 before the appropriate authority in terms of the statue. With that liberty and leaving open the contentions, writ petition is disposed of. ANTONY DOMINIC,JUDGE. Rp