IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 21785 of 2008(R) -------------------------- PETITIONER: ------------ NORTHFIELD RUBBERS PRIVATE LTD., MALLIKASSERY PO., PAIKA, KOTTAYAM-686577 REP. BY ITS DIRECTOR, JOSEPH M.KALLIVAYALIL BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PONKUNNAM. 2. THE DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES, KOLLAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 21785 OF 2008 R ```````````````````````````````````````````````````` Dated this the 23rd day of July, 2008 J U D G M E N T Complaint of the petitioner is that though in appeals filed by the petitioner against the assessment orders by Ext.P4 the assessing authority was directed to revise the assessment for the years 2003-04 and 2004-05, the assessing authority has not carried out the directions of the appellate authority and the bank guarantee has also not been released. Learned Government Pleader, on instructions, submits that the assessing authority will revise the assessment orders within one month. In such circumstances, writ petition is disposed of directing the 1st respondent to revise the assessments for the years 2003-04 and 2004-05 as directed in Ext.P4 if Ext.P4 has become final as early as possible, at any rate, within one month from the date of receipt of a copy of this judgment. The question of releasing the bank guarantee and also the refund with interest as payable in accordance with law will also be considered within the period mentioned above. Sd/- (K.M.JOSEPH, JUDGE) aks