IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 1ST MARCH 2011 / 10TH PHALGUNA 1932 WP(C).No. 6444 of 2011(E) -------------------------------- PETITIONER(S): -------------------- J.S.JAYAN, MENAKA BAR, NEYYATTINKARA, THIRUVANANTHAPURAM. BY ADVS. SRI.V.V.ASOKAN SRI.R.JAYAKRISHNA RESPONDENT(S): -------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, NEYYATTINKARA, THIRUVANANTHAPURAM – 695 121. 2. THE DPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 3. COMMERCIAL TAX OFFICER, NEYYATTINKARA – 695 121. BY GOVT.PLELADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.6444 of 2011 ------------------------------------------- Dated this the 1st day of March, 2011 J U D G M E N T ---------------------- Limited prayer made in this writ petition is for a direction to the 2nd respondent appellate authority to consider and dispose of Ext.P12 rectification application filed under Section 43 of the Kerala General Sales Tax Act (KGST Act). Statutory appeal filed by the petitioner against the order imposing penalty issued under Section 45A with respect to the year 2005-06, was disposed of through Ext.P11. Ext.P12 application for rectification was filed pointing out certain irregularities crept in Ext.P11 order, which need be rectified. 2. Considering pendency of the matter before the 2nd respondent, I am of the view that interest of justice will be served if a direction is issued to that authority to consider and dispose of Ext.P12, on an early basis. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P12, 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. W.P.(C).6444/11 -2- 4. Till such time orders are issued by the 2nd respondent as directed above, steps for recovery if any initiated consequent to Ext.P11 order, shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb