IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 WP(C).No. 30027 of 2009(W) -------------------------- PETITIONER: --------------- M/S. SHWAS HOMES (P) LTD. MISTIQUE HEIGHTS, GROUND FLOOR KANIYAMPUZHA ROAD, VYTTILA ERNAKULAM,REPRESENTED BY ITS DIRECTOR, SRI. SREENI PARAMESWARAN. BY ADV. SMT. S.K.DEVI MR. SANTHOSH P.ABRAHAM RESPONDENTS: --------------- 1. THE COMMISSIONER, DEPT.OF COMMERCIAL TAXES, GOVT.OFFICE BLDGS,THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMERCIAL TAX OFFICER (WC) O/O. THE DEPUTY COMMISSIONER COMMERCIAL TAXES ERNAKULAM. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: kkms/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30027 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of October, 2009 J U D G M E N T 1. Applications filed by the petitioner before the 2nd respondent under Section 20 A of the Kerala Value Added Tax Act, 2003 (KVAT Act), seeking condonation of delay in filing the compounding applications under Section 8 of the Act, were dismissed through Exts.P1 & P2 orders. Against Exts.P1 & P2, the petitioner had filed Ext.P3 & P4 revisions before the 1st respondent. It is evident that the revision petitions are filed as early as in June 2009. It is submitted that Exts.P3 & P4 revision petitions pending consideration and disposal before the 1st respondent. Grievance of the petitioner is that since the compounding applications stand dismissed, steps to finalise the assessment and to recover tax on best judgment basis, is now being persued. Hence the petitioner is seeking direction for an early disposal of the revision petitions. W.P.(C)No. 30027 of 2009 -2- 2. Heard learned counsel for the petitioner and Government Pleader for respondents. I am of the opinion that the writ petition can be disposed of directing the revisional authority to have an early disposal of the matter. 3. Accordingly the writ petition is disposed of directing the 1st respondent to consider and pass orders on Exts.P3 & P4 revision petitions, after affording opportunity to the petitioner, as early as possible, at any rate within two months from today. The petitioner shall produce a copy of this judgment before the 2nd respondent, at the earliest. C.K. ABDUL REHIM JUDGE shg/