IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 9668 of 2011(G) ------------------------------------- PETITIONER(S): ------------------------ M/S.GEO MOTORS (P) LTD., 14/38, N.H.BYEPASS, NETTOOR P.O., KOCHI- 682 304, REPRESENTED BY ITS MANAGING DIRECTOR, MR.SHAJI GEORGE. BY ADV. SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH. RESPONDENT(S): -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE ASSISTANT COMMISSIONER, (ASSMNT), SPECIAL CIRCLE-II, ERNAKULAM-682 015. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015. 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM- 682 030. R1 TO R4 BY GOVT. PLEADER MR.V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.9668 of 2011 ------------------------------------------- Dated this the 31st day of March, 2011 J U D G M E N T ---------------------- Against Ext.P3 appellate order issued by the 3rd respondent the petitioner had preferred Ext.P4 application seeking rectification under Section 43 of the Kerala General Sales Tax Act, 1963 (KGST Act). It is submitted that Ext.P4 is pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the rectification application, recovery steps has now been proceeded for realisation of amounts covered under the order of assessment, on issuing Ext.P7 notice. Hence the petitioner seeks direction for an early disposal of the rectification application and till then to restrain the recovery steps. 2. Heard; Government Pleader appearing for the respondents. Considering pendency of the statutory petition seeking rectification, I am of the view that the writ petition can be disposed of directing the 3rd respondent to have an expeditious disposal of the matter. 3. Therefore the writ petition is disposed of directing W.P.(C).9668/11 -2- the 3rd respondent to consider and pass orders on Ext.P4 application 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. 4. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext.P1, which is now initiated through Ext.P7, shall be kept in abeyance. 5. The petitioner will produce a copy of this Judgment before the 3rd respondent. C.K.ABDUL REHIM, JUDGE. okb