IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST DECEMBER 2009 / 10TH AGRAHAYANA 1931 WP(C).No. 34440 of 2009(Y) -------------------------- PETITIONER(S): 1 ---------------- M/S.DEEV GEN-SET PRIVATE LTD., KEENPURAM, SOUTH VAZHAKULAM, ALUVA-5, REPRESETNED BY THE DIRECTOR, M.T.JAMES. BY ADV. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): --------------- 1. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNAD THALUK, PERUMBAVOOR. 2. THE SALES TAX OFFICER-1 SECOND CIRCLE, PERUMBAVOOR. GOVERNMENT PLEADER SRI.V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.34440 OF 2009 ------------------------------ Dated this the 1st day of December, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is that while finalising revised assessments as evidenced from Ext.P1 and Ext.P2 orders, credit was not given to all payments of tax made by the petitioner. So also it is contended that tax deductions effected with respect to works, which are evident from certificates issued under Form 21C, were not considered and given credit. Yet another contention is that entry tax paid by the petitioner with respect to import of certain goods has also not been given credit. It is noticed that the petitioner had submitted Ext.P9 petition before the 2nd respondent in this regard, and such petition is pending disposal. Therefore I am of the opinion that the writ petition can be disposed of on issuing necessary directions to the 2nd respondent to consider and pass orders on Ext.P9. 2. Hence the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P9 application, treating the same as a rectification petition filed under Section 43 of the Kerala General Sales Tax Act, after affording an opportunity of hearing to the petitioner, as early as possible, at W.P.(C).34440/09-Y 2 any rate within a period of two weeks from the date of receipt of a copy of this judgment. 3. The respondents are directed to keep all further steps of recovery for realisation of amounts covered under Ext.P1 and P2, which is now initiated pursuant to Ext.P3 notice, in abeyance till orders are passed by the 2nd respondent as directed above. C.K.ABDUL REHIM, JUDGE. okb