IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 21442 of 2008(C)
1. COCHIN GOOD TRANSPORTERS ASSOCIATION,
... Petitioner
Vs
1. STATE OF KERALA, REP. BY
... Respondent
2. THE COMMISSIONER OF COMMERCIAL TAXES,
3. DY. COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.MANJERI SUNDERRAJ
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice K.M.JOSEPH
Dated :14/11/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No. 21442 of 2008
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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)
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