IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 3RD JUNE 2008 / 13TH JYAISHTA 1930 WA.No. 1122 of 2008() --------------------- AGAINST THE JUDGEMENT IN WPC.14569/2008 Dated 23/05/2008 .................... APPELLANT/PETITIONER: ----------- T.P.JOSEPH, GOVERNMENT CONTRACTOR, THOTTATHIL HOUSE, NADAKKAVU P.O., UDAYAMPEROOR, ERNAKULAM DISTRICT. BY ADV. SRI.DALE P.KURIAN RESPONDENTS/RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT) THEVARA, ERNAKULAM. 2. THE INSPECTING ASST. COMMISSIONER, (COMMERCIAL TAXES), ERNAKULAM. BY G.P.SRI.MUHAMMED RAFIQUE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.KOSHY & P.N.RAVINDRAN, JJ. -------------------------------------- W.A.No.1122 OF 2008 ------------------------------------- Dated 3rd June, 2008 JUDGMENT Koshy,J . Against an order ofassessment, appellant filed Ext.P7 application for rectification. Meanwhile, demand was raised for realising the amount as per the assessment order. Learned single Judge directed the authority to dispose of the matter as expeditiously as possible, at any rate, within a period of three weeks from the date of receipt of a copy of the judgment. The judgment is dated 23.5.2008 and respondent has received the copy. Order has to be passed in the rectification petition before 21.6.2008. According to the appellant, there is a Supreme Court decision (Income-tax Officer v. M.K.Mohammed Kunhi ((1969) 71 ITR 815 (SC))), in his favour. We are not going into the merits of the matter and it is for the authority to consider all those aspects. Orders in the rectification petition should be passed before 21st June, 2008. Meanwhile, recovery proceedings shall be kept in abeyance. The appeal is disposed of accordingly. J.B.KOSHY JUDGE P.N.RAVINDRAN JUDGE tks