IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH MAY 2009 / 5TH JYAISHTA 1931 WP(C).No. 10121 of 2009(I) -------------------------- PETITIONER: --------------- SRI SUNIL BAWA, S/O.M.M.SINGH BAWA, RESIDING AT V/516 SUDHARMA, CHEROOR ROAD, PERINGAVU, TRICHUR DISTRICT-680 018. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES, TRICHUR. 2. THE STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P. (C) No. 10121 OF 2009 ......................................................................... Dated this the 26th May, 2009 J U D G M E N T The petitioner has approached this Court challenging Ext. P1 revised assessment order passed by the first respondent in his individual capacity despite the fact that the assessee is admittedly a firm as evident from Ext.P2 certificate of registration. The learned counsel appearing for the petitioner submits that Section 25 of the KVAT Act, 2003 does not have any application as far as the present case is concerned. 2. The learned Government Pleader on behalf of the respondents submits that passing of Ext.P1 order showing the assessee in his individual capacity could only be a mistake, particularly, when the assessee is a firm, as evident from Ext. P2. In the above circumstance, there is no need or necessity to go into the merits or such other aspects. Accordingly, the impugned order is set aside. The first respondent is directed to W.P. (C) No. 10121 OF 2009 2 consider the matter afresh and pass appropriate orders in accordance with law, after giving an opportunity of hearing to the assessee. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk