K.V.Johny vs The Commercial Tax Officer on 3 April, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 10207 of 2009(U)


1. K.V.JOHNY,PROPRIETOR,M/S.JWALA DIAMONDS,
                      ...  Petitioner

                        Vs



1. THE COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER,DEPARTMENT

3. THE COMMISSIONER OF COMMERCIAL TAXES,

                For Petitioner  :SRI.BOBBY JOHN

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :03/04/2009

 O R D E R
                           K.M. JOSEPH, J.

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                  W.P.(C) No. 10207 OF 2009 U
             ````````````````````````````````````````````````````
                Dated this the 3rd day of April, 2009

                           J U D G M E N T

I heard learned counsel for the petitioner and learned

Government Pleader.

2. The order under challenge is the order of the Deputy

Commissioner under section 56 of the KVAT Act cancelling the

compounding order on the ground that the application of the

petitioner for compounding could not have been accepted in view

of the fact that the petitioner had started business only on

24.3.2008. Learned Government Pleader points out that the

impugned order can be revised under section 59 of the Act.

In such circumstances, writ petition is disposed of relegating

the petitioner to seek revision of the order under section 59 before

the Commissioner. For this purpose, Ext.P9 will be kept in

abeyance for a period of one month from today.

Sd/-

(K.M.JOSEPH, JUDGE)
aks

// TRUE COPY //

P.A. TO JUDGE