IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 21442 of 2008(C) -------------------------- PETITIONER(S): --------------------- COCHIN GOOD TRANSPORTERS ASSOCIATION, REG.NO.ER.34/1971,AFFILIATED TO ALL INDIA MOTOR TRANSPORT CONGRESS,NEW DELHI - DOOR NO.XLI/1834C, IIND FLOOR, VEEKAY TOWER,T.A.BEERANKUNJU ROAD,EKM REP.BY ITS SECRETARY, K.R.NANDANAN,AGED 53, S/O.LATE A.KRISHNAPANICKER,NANDAKRISHNA,KOCHI-27. BY ADV. SRI.MANJERI SUNDERRAJ SMT.SUSAN JACOB RESPONDENT(S): ----------------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. DY. COMMISSIONER OF COMMERCIAL TAXES, COCHIN. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 21442 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14th day of November, 2008 JUDGMENT Petitioner is a registered society representing transporting agents. They are aggrieved by the stand taken by the Government that all transporting agents are dealers and should get registration under the Kerala Value Added Tax Act. According to the petitioner, it had submitted Ext.P9 letter to the respondents and they have not responded to it positively and no decision is taken yet. 2. I heard learned counsel for the petitioner Sri.Manjeri Sunderaraj and also the learned Government Pleader. 3. Learned Government Pleader points out that the petitioner, whether he is a dealer or not, has a right to approach the Commissioner under Section 94 of the KVAT Act seeking clarification. In such circumstances, learned counsel for the petitioner submits that approach will be made under Section 94 of the Act in the form prescribed. In such circumstances, the writ petition is disposed of granting permission for moving the Commissioner under Section 94 of the KVAT Act with their grievances. (K.M. JOSEPH, JUDGE) sb