IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH MARCH 2011 / 24TH PHALGUNA 1932 WP(C).No. 7841 of 2011(E) ---------------------------------------- PETITIONER(S): ------------------------ M/S MIRC ELECTRONICS LTD,ONIDA HONX, M.S. & S.CHAMBERS,NO.XII/992,CIVIL LINES ROAD, PADAMUGAL,KAKKANADU,ERNAKULAM-682 030. BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------------- ASSISTANT COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM,PIN-682 015. BY SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 7841 of 2011 --------------------------------- Dated this the 15th day of March, 2011 JUDGMENT Against Ext.P2 order of assessment, the petitioner had preferred Ext.P3 application seeking rectification under section 66 of the Kerala Value Added Tax Act, read with Rule 69 of the CST (Kerala) Rules. According to the petitioner, Ext.P3 application is pending consideration and disposal before the respondent. Petitioner is now aggrieved by the coercive steps threatened for realising the amounts covered under Ext.P2, without disposing of Ext.P3 application. Hence the petitioner seeks interference of this court. 2. Considering pendency of Ext.P3 before the statutory authority, I am of the view that the writ petition can be disposed of directing that authority to expedite the matter. 3. Accordingly, the writ petition is disposed of directing the respondent to consider and pass orders on Ext.P3 application, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the WP(C) .7841/2011 2 date of receipt of a copy of this judgment . 4. Till such time the rectification application is disposed of as directed above, recovery of amount covered under Ext.P2 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the respondent. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .7841/2011 3