IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH SEPTEMBER 2009 / 2ND ASWINA 1931 WP(C).No. 26962 of 2009(M) -------------------------- PETITIONER(S): --------------- M/S. SHINE RESORTS (P) LTD., PANDALAM, REPRESENTED BY ITS MANAGING DIRECTOR, SMT.P.V. RAJAMMA SWAMINATHAN. BY ADV. SRI.ANIL D. NAIR SMT. NIVEDITA A. KAMATH SRI.SREEJITH.R. RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, ADOOR, 2. THE FAST TRACK ASSESSMENT TEAM NO:III, COMMERCIAL TAXES, PATHANAMTHATTA. 3. THE TAHSILDAR, (REVENUE RECOVERY), ADOOR. 4. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.26962 OF 2009 ------------------------------ Dated this the 24th day of September, 2009 J U D G M E N T ---------------------- 1. Petitioner had approached this court seeking directions for consideration and disposal of Exts.P5 and P6 rectification petitions pending before the 2nd respondent, filed against Exts.P3 and P4 assessment orders, pertaining to the Assessment years 2002-03 and 2003-04. It is the case of the petitioner that while issuing Ext.P3 and P4 assessment orders credit was not given to the unavailed portion of Sales Tax exemption. Hence the rectification became necessary. It is submitted that Ext.P5 and P6 applications are pending disposal before the 2nd respondent. Complaint of the petitioner is that now steps are being initiated for realisation of the amounts covered under Ext.P3 and P4, pursuant to issuance of Ext.P7 notice under the provisions of Kerala Revenue Recovery Act. Hence the petitioner seeks direction of early disposal of the rectification applications and also for keeping in abeyance steps for recovery till then. 2. Having considered facts and circumstances, I am of the opinion that the writ petition can be disposed of with W.P.(C).26962/09 2 direction to the 2nd respondent to dispose of the rectification petitions at the earliest. Hence the 2nd respondent is directed to consider and dispose of Ext.P5 and P6 rectification petitions, after affording opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the fate of receipt of a copy of this judgment. Respondents are directed to keep in abeyance all further steps for realisation of the amount covered under Ext.P3 and P4, till orders are passed by 2nd respondent on the rectification applications as directed above. C.K.ABDUL REHIM, JUDGE. okb