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. 5396 of 2011(Y) --------------------------------------- PETITIONER(S): ------------------------ P.J.A. MANOJ, PEEJAYE ENTERPRISES, KUTTOOR, THIRUVALLA. BY ADV. SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SRI.MAHESH V.MENON. RESPONDENT(S): ----------------------- COMMERCIAL TAX OFFICER - I, THIRUVALLA-689 101. 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. 5396 of 2011 --------------------------------- Dated this the 8th day of March, 2011 JUDGMENT The assessment completed with respect to the year 1999- 2000 was challenged by the petitioner in appeal. In Ext.P1 order of the 1st Appellate Authority, certain deductions were given and the assessing authority was directed to issue modified orders. Consequently, Ext.P3 order was issued by the respondent revising assessment. By virtue of Ext.P3 a sum of Rs.92,279/- was ordered to be refunded. According to the petitioner, the amount calculated for ordering refund was not correct and the petitioner was actually entitled for refund of a sum of Rs.1,86,424/-. Under such circumstances, the petitioner submitted Exts.P4 and P5 petitions before the respondent seeking rectification of Ext.P3 modified order. 2. Limited prayer of the petitioner in this writ petition is for a direction to the respondent to consider and dispose of Exts.P4 and P5 within a time frame, to be stipulated. WP(C).5396/2011 2 3. Considering the pendency of Exts.P4 and P5 before the respondent, I am of the view that interest of justice will be served if a direction is issued for an early disposal of the same. Therefore the writ petition is disposed of directing the respondent to consider and pass orders on Exts.P4 and P5, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 3. The respondent is directed to take steps to effect refund of the amount already ordered under Ext.P3. It is further directed that on disposal of Exts.P4 and P5 if any further amount is found liable, the same shall be refunded without any further delay. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).5396/2011 3 C.K.ABDUL REHIM,JUDGE pmn/ WP(C).5396/2011 4