IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 1ST OCTOBER 2010 / 9TH ASWINA 1932 WP(C).No. 30284 of 2010(I) -------------------------- PETITIONER(S): --------------- K.N.CHANDRAN, SIBU ENTERPRISES, MARBLES & GRANITES, AYININADA ROAD, MARADU, KUNANNOOR. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, TRIPPUNITHURA. 2. INSPECTING ASST.COMMISSIONER, ERNAKULAM. 3. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.30284 of 2010 ------------------------------------------- Dated this the 1st day of October, 2010 J U D G M E N T ---------------------- Ext.P5 assessment was finalised against the petitioner with respect to the period from 1.4.2010 to 30.4.2010, imposing tax liability of a substantial amount. According the petitioner, while finalising the assessment the 1st respondent had failed to give credit to advance tax paid at the entry check post, as provided under Section 47(16A) of the Kerala Value Added Tax Act, 2003 (KVAT Act), and as directed in the Circular Nos:50/06 and 13/07. 2. In this regard the petitioner had submitted Ext.P7 application before the 1st respondent seeking rectification under Section 66 of the KVAT Act and credit to the extent of Rs.5,86,530/- was sought to be rectified. The petitioner had produced Ext.P2 series Chalans evidencing payment of advance tax before the Commercial Tax Check Post, Walayar. Grievance of the petitioner is that now demand is raised for realising amounts covered under Ext.P5, without taking note of pendency of rectification petition. Hence the petitioner seeks direction for effecting refund of the amount claimed under Ext.P7. W.P.(C).30284/10-I -2- 3. Heard; Government Pleader appearing for the respondents. Considering the fact that Ext.P7 is pending disposal before the assessing authority, I am of the opinion that the writ petition can be disposed of directing an early disposal of the matter by that authority. 4. The 1st respondent is directed to consider and pass orders on Ext.P7, after taking note of the documents if any produced by the petitioner and also after affording an opportunity of personal hearing. A decision in this regard shall be taken as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 5. Till such time orders are passed on Ext.P7 application, as directed above, recovery of amounts covered under Ext.P5 order of assessment, which is now initiated on the basis of Ext.P8 notice, shall be kept in abeyance. 6. The petitioner will produce a copy of this judgment before the 1st respondent. C.K.ABDUL REHIM, JUDGE. okb