IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD MARCH 2011 / 12TH PHALGUNA 1932 WP(C).No. 6589 of 2011(W) --------------------------------------- PETITIONER(S): ----------------------- ROTANA INN PRIVATE LIMITED HOTEL RAJ RESIDENCY, KALLUVATUKKAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR- D. THYAGARAJAN BY ADV. SRI.V.V.ASOKAN, SRI.R.JAIKRISHNA. RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.1,COMMERCIAL TAXES, KOLLAM-691 001. 2. THE DEPUTY COMMISSIONER (APPEALS) KOLLAM-691 001. 3. ASSISTANT COMMISSIONER SPECIAL CIRCLE, KOLLAM-691 001. R1 TO R3 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.6589 of 2011 ------------------------------------------- Dated this the 3rd day of March, 2011 J U D G M E N T ---------------------- Limited prayer in this writ petition is only for a direction to the 2nd respondent to dispose of Ext.P11 rectification application. It is evident that against Ext.P10 order of the appellate authority, the petitioner had preferred statutory application under Section 43 of the Kerala General Sales Tax Act,1963 (KGST Act) seeking rectification. 2. Without going into merits of the matter, I am of the view that interest of justice will be served if a direction is issued to the appellate authority (the 2nd respondent herein) to consider and pass orders on Ext.P11, after affording an opportunity of hearing to the petitioner. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P11, 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).6589/11 -2- 4. Till such time orders are issued on Ext.P11, recovery of amounts covered under Ext.P6 order, which is confirmed through Ext.P10, shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb