IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 24TH SEPTEMBER 2008 / 2ND ASWINA 1930 WP(C).No. 27974 of 2008(E) ----------------------------------------------- PETITIONER: ------------------ MS.MOMS RUBBERS, 11/80A, BEYPORE NORTH, NADUVATTAM, CALICUT:REP.BY MANAGING PARTNER P.P.MOOSA. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ---------------------- 1. COM.TAX OFFICER 1: III CIRCLE, KOZHIKODE 2. SPL.TEAM CONSTITUTED U/S. 17D OF KGST ACT: REP BY ASST. COMMISSIONER (SPL.II) (COMMERCIAL TAX), KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 27974 OF 2008 E -------------------------------------- Dated this the 24th September, 2008 JUDGMENT The Writ Petition is filed seeking the following reliefs: "a) Issue a writ of certiorari quashing the originals of Exts.P4, P6 and P7 orders passed without considering the claim of exemption available to the petitioner. b) Issue a writ of mandamus directing the first respondent to dispose of Exts.P3 and P5 applications." 2. According to petitioner, there was an appellate order which has not been given effect to by the assessing authority in the matter of giving exemption which, essentially has resulted in the passing of Exts.P4, P6 and P7 which are orders of assessment for various years. Petitioner has preferred Exts.P3 and P5. Ext.P3 is an application praying that effect may be given to the appellate order and Ext.P5 is an application seeking rectification of Ext.P4 order. WPC.27974/08 E 2 3. I heard the learned counsel appearing for the petitioner and the learned Government Pleader. The Writ Petition is disposed of directing the first respondent to consider and take a decision on Exts.P3 and P5 applications in accordance with law, as early as possible and, at any rate, within a period of two weeks from the date of receipt of a copy of this Judgment. I leave open the contentions of the petitioner. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge