IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 9TH FEBRUARY 2009 / 20TH MAGHA 1930 WP(C).No. 4082 of 2009(J) ------------------------- PETITIONER(S): --------------- P.K.SUDHEER,PARK HOME, P.B.NO.8, MANNARKAD, PALAKKAD DISTRICT. BY ADV. MR.K.SRIKUMAR MR.K.MANOJ CHANDRAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1,PALAKKAD. 2. THE TAX RECOVERY OFFICER,OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX,PALAKKAD RANGE, AAYAKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD-14. 3. THE SETTLEMENT COMMISSION(I.T.&W.T.), ADDITIONAL BENCH, NO.488/489 ANNA SALAI, NANDANAM, CHENNAI. BY MR.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 4082 OF 2009 J -------------------------------------- Dated this the 9th February, 2009 JUDGMENT Petitioner has filed Rectification Application before the Settlement Commission as per Ext.P6. In the meantime, petitioner seeks to restrain further recovery proceedings pursuant to Ext.P5 arrear notice. 2. I heard the learned counsel for the petitioner and the learned standing counsel. Learned standing counsel would submit that as per the records, no recovery steps are taken. It is submitted by the learned counsel for the petitioner that the Rectification Application was already heard on 30.01.2009 and orders are awaited. In such circumstances, the Writ Petition is disposed of with liberty to the petitioner to seek redressal, should the respondents seek to recover the amounts due as per Ext.P5 pending consideration of the Application for Rectification. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge