IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH JUNE 2010 / 18TH JYAISTHA 1932 WP(C).No. 17712 of 2010(L) -------------------------- PETITIONER: --------------- SANI FRANCIS, FOUR SQUARE BUILDERS, THRIKKAKKARA, KOCHI. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER (W.C.) ERNAKULAM. 2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, ERNAKULAM. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.17712 of 2010-L ---------------------------- Dated this the 8th day of June, 2010. J U D G M E N T The petitioner has approached this Court seeking for the following reliefs: “i) to issue a Writ of Mandamus, or any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, to direct the 1st respondent to take decision on Exhibit P3 application for registration at the earliest; ii) To issue a writ of prohibition or any other appropriate writ, orders or directions restraining the third respondent from proceeding further based on Exhibit P5 and Exhibit P6 notices or from issuing any fresh notices for completion of any assessment under KVAT Act until a decision is taken on Exhibit P3 application; iii) Issue such other writ, order or direction, which this Hon'ble Court deems fit and necessary in the interest of justice;” 2. The learned Government Pleader appearing for the respondents submits that there is absolutely no objection with regard to the first prayer sought for. With regard to the second prayer, the assessment proceedings pursuant to the notice issued as per Exts.P5 and P6 have to be taken to a logical conclusion in accordance with law, particularly when the petitioner has filed W.P(C) No.17712 of 2010-L 2 Ext.P3 application only much after issuance of Ext.P5 and P6. 3. After hearing both the sides, this Court directs the first respondent to consider Ext.P3 application for registration and pass appropriate orders thereon in accordance with law, as expeditiously as possible at any rate within two weeks from the date of receipt of a copy of this judgment. It is made clear that no interception is made with regard to Exts.P1 and P2 notices and the petitioner is at liberty to file objections in response to the said notices and pursue the matter in accordance with law. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab