[ WP(C).5563/2019, WP(C).20333/2019, WP(C).9134/2019 ]

Dated this the 3rd day of September 2019

Heard Sri Joseph Kodiyanthara, learned Senior Counsel, SriS.M.Prem for the petitioners and Dr.Thushara James, learned Government Pleader for respondents.

2. A common point for consideration arises in these three writ petitions under Section 23 of Trade Marks Act, 1999 (For short 'Act 1999') read with Section 25 of KVAT Act, 2003 (for short 'Act 2003').

WPC No.5563 of 2019

3. Empire Distributors Ponnurunni, Kochi and its Managing Director are the petitioners. Petitioners pray for a writ of certiorari to call for the records leading upto and inclusive of Ext.P9 Order No.320702 55974/12-13 dated 22.1.2019 of the respondent and quash the order as illegal, unsustainable and without jurisdiction. The petitioners pray for the relief of declaration that the registration of Dukes Biscuits in Exts.P3 and P4 dated 3.8.2017 and 26.8.2017 with retrospective effect from 1.6.2000 and 22.1.2002 under Act 1999, has no application to the returns filed and assessment completed for the assessment year 2012-13 under Act 2003.

4. The first petitioner is a partnership firm and the second petitioner is the Managing P