IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD FEBRUARY 2010 / 14TH MAGHA 1931 WP(C).No. 685 of 2010(I) ----------------------------------- PETITIONER(S): ------------------------ M.ARJUNAN,ANPU POULTRY FARM,VI/1186, ATTAYAMPATHY,VELAMTHAVALAM, PALAKKAD DISTRICT. BY ADVS.MR.S.ANIL KUMAR (TRIVANDRUM) MR.K.S.HARIHARAN NAIR RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, CHITTUR. 2. INSPECTING ASST.COMMISSIONER (INTELLIGENCE),COMMERCIAL TAXES,PALAKKAD. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R. RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 685 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 3rd day of February, 2010 J U D G M E N T The cause of action projected in this case is that the application submitted by the petitioner for registering as a dealer under the KVAT Act in connection with the business being pursued by the petitioner in conducting a poultry farm was stated as rejected for the reason that the department does not have any check post in the nearby area; thus apprehending possible evasion of tax. 2. The learned Government Pleader appearing for the respondents, on instructions, submits that the norms for registration have been re-fixed by the Commissioner after considering all the facts and circumstances and has issued Circular No.17/2009 dated 30.11.2009, simultaneously adding that the application preferred by the petitioner can be definitely re-considered in terms of the said Circular . W.P.(C) No. 685 of 2010 2 3. After hearing both the sides, Exts.P3 and P4 are set aside and the first respondent is directed to reconsider Ext.P2 application, in the light of Circular No. 17 of 2009 dated 30.11.2009 and pass appropriate orders thereon, in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. mn