IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24193 of 2011(Y) -------------------------- PETITIONER(S): --------------- MANOJ M.MATHEW, PROPRIETOR, SOUTHERN AGENCIES, KOTTAYAM. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- 1. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM-686002. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM-686002. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 24193 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 6th day of September, 2011. J U D G M E N T Penalty was imposed on the petitioner under the Kerala Value Added Tax Act. The petitioner chose to compound the same by paying Rs. 4 lakhs. Thereafter, the petitioner found that there is some mistake in the calculation of tax due from the petitioner. Therefore, the petitioner filed a rectification application Ext.P4. The petitioner seeks expeditious disposal of Ext.P4. The petitioner's grievance is that in the meantime, Ext.P5 revenue recovery proceedings have been initiated. According to the petitioner, if Ext.P4 is duly considered and allowed, the petitioner would not be liable to pay any further amount. This is opposed by the learned Government Pleader . According to him, even if Ext.P4 is ultimately allowed, amounts would be due from the petitioner towards balance penalty. 2. Having heard both sides, I dispose of this writ petition with the following directions: The 1st respondent shall consider and pass orders on Ext.P4 as expeditiously as possible at any rate within one month from the date of receipt of a copy of this judgment. Further proceedings pursuant to Ext.P5 would stand stayed until Ext.P4 is disposed of on condition that the petitioner pays Rs. 1 lakh within one week. Sd/- S. Siri Jagan, Judge. Tds/