IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 12TH MAY 2009 / 22ND VAISAKHA 1931 WP(C).No. 13235 of 2009(Y) -------------------------- PETITIONER: --------------- ASHFAQUE AZAD, PROPRIETOR, YUAN RUBBER SUPPLY, 44/292 B1-SASTHA TEMPLE ROAD, NEAR MANAPPATTI PARAMBU, ERNAKULAM, KOCHI-682 018. BY ADV. SRI.N.D.PREMACHANDRAN SRI.D.AJITHKUMAR RESPONDENTS: --------------- COMMERCIAL TAX OFFICER (REGISTERING AUTHORITY UNDER KVAT), KVAT CIRCLE-II, KALAMASSERY AT PALARIVATTOM. ADDL.R2: THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. (IMPLEADED AS PER ORDER DT.12.5.2009 IN I.A.NO.5713/2009) GOVT.PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------- W.P.(C)No.13235 OF 2009 ------------------------------- DATED THIS THE 12th DAY OF MAY, 2009 J U D G M E N T ~~~~~~~~~~~ The grievance of the petitioner is that his application for registration, Ext.P1, submitted under the provisions of the Kerala Value Added Tax Act dated 9.1.2009 as well as Ext.P2 submitted on the same date under the provisions of the Central Sales Tax Act, have not so far been disposed of inspite of the time limit prescribed under the relevant statues. It is submitted that, as directed by the 1st respondent, security deposit had already been furnished by he petitioner, as early as on 26.3.2009, and shop inspection was already conducted by the 1st respondent. Yet no decision is taken in the matter so far, is the complaint. The petitioner submits that when contacted the 1st respondent told that the matter has already been referred to the 2nd respondent (additional respondent impleaded) and a decision has to be taken by the 2nd respondent. However, considering the fact that the competent authority has not taken a decision in the application, W.P.(C) No.13235/2009 2 within the time stipulated for the said purpose, I am inclined to issue direction to expedite the matter. 2. Under the above circumstances, the respondents are directed to consider and take a final decision on Exts.P1 and P2 applications, as early as possible, after affording an opportunity of hearing to the petitioner, at any rate, within a period of three weeks from the date of receipt of a copy of this judgment. The Writ petition is disposed of as above. C.K.ABDUL REHIM, JUDGE. ps