IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 23RD FEBRUARY 2011 / 4TH PHALGUNA 1932 WP(C).No. 5614 of 2011(P) --------------------------------------- PETITIONER(S): ------------------------ M/S.ELDER PHARMACEUTICALS LTD., KANNUR-670 001, REPRESENTED BY ITS ZONAL SALES, MANAGER RAJU PAUL. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE OFFICER-IV, OFFICE OF THE INSPECTING ASSISTANT COMISSIONER (INTELLIGENCE), KANNUR - 670 002. 2. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN, THIRUVANANTHAPURAM - 695 033. R1 & R2 BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 5614 of 2011 --------------------------------- Dated this the 23rd day of February, 2011 JUDGMENT Limited prayer made by the petitioner is for a direction to the 2nd respondent to consider and dispose of Ext.P8, which is a petition filed seeking clarification as contemplated under section 94 of the KVAT Act. Petitioner inter alia seeks direction to keep in abeyance finalisation of assessment on the basis of the notices issued under Exts.P2 to P7, till orders are passed by the 2nd respondent on Ext.P8 application. 2. Heard learned Government Pleader appearing on behalf of the respondents. Considering the facts and circumstance, I am of the view that, interest of justice will be served by directing the 2nd respondent to consider and pass orders on Ext.P8. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P8, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. The 1st respondent is directed to keep in abeyance WP(C) .5614/2011 2 finalisation of proceedings pursuant to Exts.P2 to P7, if not already finalised, till the 2nd respondent takes a decision on Ext.P8. C.K.ABDUL REHIM,JUDGE pmn/