IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 27TH JULY 2010 / 5TH SRAVANA 1932 WP(C).No. 23367 of 2010(U) -------------------------- PETITIONER: --------------- P.SAJITHKUMAR, SUN SYSTEMS, SAT BUILDING, KOLLAM. BY ADV. MR. S.ABDUL RAZZAK RESPONDENTS: --------------- 1. GOVERNMENT OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXATION, MINISTRY OF FINANCE, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (A.A) COMMERCIAL TAXES, KOLLAM. 691 001. 3. THE TAHSILDAR, TALUK OFFICE, KOLLAM. 691 001. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23367 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 27th day of July, 2010 JUDGMENT The petitioner is stated as aggrieved of Ext. P3 recovery notice issued pursuant to Ext. P1 assessment order for the year 2007-'08, which in fact has already been sought to be rectified in view of the errors apparent on face of the record, by preferring Ext. P2 petition under Section 66 of the KVAT Act, now pending consideration before the second respondent. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext. P2 petition for rectification, in accordance with law, after giving an opportunity of hearing to the petitioner, which shall be done, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that, till such appropriate orders are passed on Ext. P2, all further coercive proceedings pursuant to Ext. P3 shall be kept in abeyance. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd