JUDGMENT :

SHOBA ANNAMMA EAPEN, J.

1. The writ petition is filed with the following prayers:

“(i) To call for the records leading to the issuance of Exhibit P-4 notice dated 18-1-2016 issued u/s 25(1) by the 1st respondent for the year 2013-14 and to quash the same by issuing a writ of certiorari.

(ii) To call for the records leading to the issuance of Exhibit P6 notice dated 18-02-2016 informing the cancellation of compounding for the year 2013-14 as per order dated 12-2-2016 of the 2nd respondent; Deputy Commissioner and to quash the same by issuing a writ of certiorari.

(iii) to call for the records leading to the issuance of order No. B2-1016/16 dated 12-2-2016 by the 2nd respondent, the Deputy Commissioner, Commercial Taxes, Kannur (as mentioned in Exhibit P-6) and to quash the same by issuing a writ of Certiorari.”

2. Brief facts of the case are as follows:

The petitioner, a partnership firm, engaged in the manufacture and sale of gold jewellery under the name and style, “Pallithara Jewellers” is a registered dealer on the rolls of the first respondent. The petitioner opted for payment of tax at compounded rate as per Section 8(f) of the Kerala Value Added Tax Act, 2003 (for short “