IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 4TH MARCH 2011 / 13TH PHALGUNA 1932 WP(C).No. 5601 of 2011(A) ------------------------- PETITIONER(S): --------------- M/S.OCEANUS DWELLINGS (P) LTD., PRIYADARSINI NAGAR, PUTHOOR, PALAKKAD-657 001, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), PALAKKAD - 657 8001. 2. DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, SALES TAX COMPLEX, PALAKKAD - 657 8001. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.5601 of 2011-A ---------------------------------------- Dated this the 4th day of March, 2011. J U D G M E N T Assessments for the first and second quarter of the year 2010-2011 was completed against the petitioner, denying the benefits of compounding, which according to the petitioner he was enjoying for the previous years. Aggrieved by the rejection of compounding as well as aggrieved by the additions made, the petitioner had preferred rectification applications as contemplated under Section 66 of the Kerala Value Added Tax Act (KVAT Act), as evidenced from Exts.P9 and P10, before the 1st respondent. Grievance of the petitioner is that pending consideration and disposal of those rectification applications, now coercive steps of recovery is being threatened. Therefore, the petitioner seeks interference of this Court to restrain the recovery steps till the disposal of rectification applications. 2. Considering the facts and circumstances, I am of W.P(C) No.5601 of 2011-A 2 the view that interest of justice will be served if a direction is issued to the 1st respondent to dispose of rectification applications on an early basis. 3. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Exts.P9 and P10 petitions, 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. 4. Till such time the rectification applications are disposed of in accordance with the directions contained as above, recovery of amounts covered under Exts.P7 and P8 shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM JUDGE ab