IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH MARCH 2011 / 17TH PHALGUNA 1932 WP(C).No. 5598 of 2011(Y) --------------------------------------- PETITIONER(S): ----------------------- M/S.MALABAR LATEX (P) LTD., 1/392, POST THANGALLUR, MULAMKUNNATHUKAVU (VIA), THRISSUR DISTRICT, REPRESENTED BY A.V.ABDUL GAFOOR, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, THRISSUR-680 001. 2. FAST TRACK TEAM NO.II, DEPARTMENT OF COMMERCIAL TAXES, 3RD CIRCLE, THRISSUR, REPRESENTED BY ITS COMMERCIAL TAX OFFICER, 3RD CIRCLE, THRISSUR-680 001. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-01. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5598 of 2011 --------------------------------- Dated this the 8th day of March, 2011 JUDGMENT Against Ext.P4 order of assessment finalised with respect to the year 2004-05, by the Fast Track Team under section 17-D of the KGST Act, the petitioner had preferred rectification application as evidenced from Ext.P5. According to the petitioner, Ext.P5 application is now pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without disposing the rectification application, steps for recovery has now been initiated for realising the amounts covered under Ext.P4. Hence the petitioner seeks direction for an early disposal of Ext.P5 and till then to restrain the recovery steps. 2. Considering pendency of the application for rectification, I am of the view that the writ petition can be disposed of directing the authority to consider and dispose of the same. Therefore the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P5 application, after WP(C).5598/2011 2 affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. 3. Till such time orders are issued by the 2nd respondent as directed above, recovery of amount covered under Ext.P4 shall be kept in abeyance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).5598/2011 3 C.K.ABDUL REHIM,JUDGE pmn/ WP(C).5598/2011 4