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. 26856 of 2009(B) -------------------------- PETITIONER(S): --------------- KOTAK MAHINDRA BANK LTD., M.G.ROAD, ERNAKULAM, REPRESENTED BY ITS BRANCH MANAGER, PRIYARAJ PUSHPAKARAN. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S): --------------- THE COMMISSIONER OF COMMERCIAL TAXES, VIKHAS BHAVAN P.O., 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.26856 OF 2009 ------------------------------ Dated this the 24th day of September, 2009 J U D G M E N T ---------------------- 1. The petitioner Bank is a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003. The petitioner Bank had filed an application under Section 94 of the Act before the respondent, seeking clarification with respect to rate of tax applicable on gold bullion bars, which is an item dealt with by the petitioner Bank. It is submitted that the respondent had already conducted hearing on the said petition, on 20.12.2008, as evidenced by Ext.P1 hearing notice. Since orders are not issued on the said application the petitioner is put to prejudice, because steps for finalisation of assessment has already been initiated, is the complaint. The petitioner submits that no further hearing is required on the application, which is recorded. 2. Under the above circumstances the writ petition is disposed of directing the respondent to pass orders on the application filed by the petitioner under Section 94 of the KVAT Act, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb