K R RAIZA Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) SECURITY demanded to an extent of Rs. 7 lakhs vide Ext.P5 notice so as to grant registration to the petitioner, sought for vide Ext.P1 application under the KVAT Act and CST Act, is under challenge in this writ petition.

(2.) THE petitioner is a professional dentist, who wants to reap fortunes in business by setting up an industry for manufacturing and sale of reclaimed rubber. It was accordingly, that Ext.P1 application for registration was submitted before the first respondent. After considering the said application, the first respondent issued Ext.P2 notice calling for certain particulars, which is stated as satisfied. Ext.P3 is the Shop Inspection Report, pursuant to the inspection conducted on 28.01.2012. Still nothing turned in positive, when the petitioner was constrained to approach this Court by filing W.P.(C). No.3826/2012 for finalizing Ext.P1 application for registration and also for a direction to the authorities of the check post not to detain the machinery being brought forth by the petitioner for setting up the unit for want of registration. After hearing both the sides, the writ petition was disposed of by this Court as per Ext.P4 judgment, directing to finalize the application for registration as specified; simultaneously, making it clear that the machinery/equipments brought by the petitioner shall not be detained solely for want of any registration number.

(3.) THE petitioner has filed a reply affidavit rebutting the averments as aforesaid and contending that the insinuation made against her father is quite wrong and unfounded. Reliance is also sought to be placed on the judgment passed by this Court in W.P. (C).No.123/2006 preferred by her father in this regard, who is running three different establishments under the name and style as M/s. K.A. Latex (P) Ltd., M/s. Nilambur Treads (P) Ltd., and M/s. Nilambur Traders.