IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 27TH MAY 2009 / 6TH JYAISHTA 1931 WP(C).No. 14518 of 2009(H) -------------------------- PETITIONER(S): --------------- 1. SAROJINIAMM D, W/O.LATE RAMACHANDRAN NAIR, CHANDRA CASHEW FACTORY THEVALAPPURAM, KOLLAM. 2. DINESH CHANDRAN.R.S S/O.LATE RAMACHANDRAN NAIR, CHANDRA CASHEW FACTORY THEVALAPPURAM, KOLLAM. 3. DEEPA CHANDRAN.S, D/O.LATE RAMACHANDRAN NAIR, CHANDRA CASHEW FACTORY THEVALAPPURAM, KOLLAM. 4. DEEPTHI CHANDRAN.S, D/O.LATE RAMACHANDRAN NAIR, CHANDRA CASHEW FACTORY THEVALAPPURAM, KOLLAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- ASST.COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE, KOLLAM. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 14518 OF 2009 ----------------------------------- Dated this the 27th day of May, 2009 JUDGMENT The petitioner has approached this court challenging the act of the first respondent in not giving effect to Ext.P2 order passed by the appellate authority, whereby the assessing authority has been directed to return the 'defective C forms' to the petitioner for curing the defects. 2. Petitioner's case is that he received the Ext.P1 order only on 15.10.2008 when he filed Ext.P3 proceedings before the respondent for availing the benefit under Ext.P2 order on 27.10.2008. This being the position, the attitude and approach of the respondent can only be described as wilful, submits by the learned counsel for the petitioner. 3. Learned Government Pleader appearing for the respondent submits that the matter will definitely be looked into and all necessary steps will be taken by the respondent to give effect to Ext. P2 order as it has become final. In the above facts and circumstances, the respondent is directed to take all necessary steps to give effect to Ext.P2 order passed by the appellate authority forthwith. The Writ Petition is disposed of accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc