IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 20TH JULY 2011 / 29TH ASHADHA 1933 WP(C).No. 19641 of 2011(E) ---------------------------------- PETITIONER(S): -------------------- MS.CHAKKUNNY & CO.:KEVIN ARCADE:KEVIN BAZAR:M.P.ROAD,CALICUT:BY PROPRIETOR, C.E.CHAKKUNNY. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------------- 1. ASSISTANT COMMISSIONER:SPECIAL CIRCLE II COMMERCIAL TAXES,KOZHIKODE-673006. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES:KOZHIKODE-673006. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 19641/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF NOTICE U/S. 25 OF THE KVAT ACT BY ASST. COMMISSIONER [AA], KOZHIKODE DATED 29/07/2008. P2: COPY OF NOTICE U/S/25(1) OF THE ACT FOR 2006.07 DATED 25/02/2011. P3: COPY OF REPLY FOR 2006.07 DATED 11/04/2011. P4: COPY OF ASSESSMENT ORDER FOR 2006-2007 DATED 19/04/2011. P5: COPY OF APPLICATION FOR RECTIFICATION DATED 30/05/2011. P6: COPY OF RR NOTICE ISSUED U/S 7 DATED 07/07/2011 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.19641 of 2011 ---------------------------------------------- Dated this the 20th day of July, 2011 JUDGMENT The petitioner’s grievance in this writ petition is that while Ext.P5 petition for rectification of the assessment is pending, the 1st respondent is initiating proceedings for recovery of the entire tax. The petitioner seeks the following reliefs: “A. Issue a Writ of Mandamus directing the First Respondent to dispose of Ext.P5 application for rectification; B. Issue a Writ of Certiorari quashing Ext.P6 notice issued by the Second Respondent; C. Pass such other writs, orders or directions granting absolute stay of the operation of Ext.P1 assessment order till the disposal of Ext.P5 application filed.” 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, this writ petition is disposed of with the following directions: The 1st respondent shall consider and pass orders on Ext.P5 rectification application, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Till then, recovery of the tax covered by rectification W.P.(C)No.19641/11 2 application shall be kept in abeyance. It would be open to the respondents to recover the balance tax, provided there is no order staying recovery of the same in any appeal or writ petition. S. SIRI JAGAN, JUDGE acd W.P.(C)No.19641/11 3