IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 3RD OCTOBER 2011 / 11TH ASWINA 1933 WP(C).No. 23559 of 2011(T) -------------------------- PETITIONER: ----------- BEENA JUSTIN, SIREX DESIGNER TILES, THEKKUMBAGOM.P.O, THODUPUZHA. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------ 1. COMMERCIAL TAX OFFICER, IST CIRCLE, THODUPUZHA 685 584. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, THODPUZHA 685 584. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT THODUPUZHA 685 584. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM R1 TO R4 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JJJ WP(C).No. 23559 of 2011(T) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT-P1- TRUE COPY OF THE ASESSMENT ORDER NO.32061385765/08-09 DATED 29/04/2009 ISSUED TO THE PETITIONER BY RESPONDENT NO.1 EXHIBIT-P2- TRUE COPY OF THE LETTER DATED 12/05/2009 FILED BY THE PETITIONER BEFORE RESPONDENT NO.1 ALONG WITH POSTAL RECEIPT EXHIBIT-P3- TRUE COPY OF THE LETTER DATED 14/08/2009 FILED BY PETITIONER BEFORE RESPONDENT NO.1 ALONG WITH POSTAL RECEIPT EXHIBIT-P4- TRUE COPY OF THE LETTER DATED 28/10/2009 FILED BEFORE RESPONDENT NO.1 ALONG WITH POSTAL RECEIPT. EXHIBIT-P5- TRUE COPY OF THE ARREAR NOTICE DATED 01/06/2010 ISSUED BY RESPONDENT NO.2 TO PETITIONER. EXHIBIT-P6- TRUE COPY OF THE LETTER DATED 10/06/2010 FILED BY PETITIONER BEFORE 2ND RESPONDENT ALONG WITH POSTAL ACKNOWLEDGEMENT. EXHIBIT-P7- TRUE COPY OF THE RECTIFICATION PETITION DATED 28/06/2010 FILED BY PETITIONER BEFORE FIRST RESPONDENT ALONG WITH POSTAL ACKNOWLEDGEMENT. EXHIBIT-P8- TRUE COPY OF THE DEMAND NOTICE IN FORM NO.1 DATED 19/08/2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A.TO JUDGE JJJ S.SIRI JAGAN, J. ================== W.P.(C).No. 23559 of 2011 ================== Dated this the 3rd day of October, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner filed Ext.P7 rectification application. The petitioner's grievance is that without disposing of the rectification application, revenue recovery proceedings are being initiated. The petitioner seeks a direction to the 1st respondent to consider and pass orders on Ext.P7 rectification application expeditiously. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P7, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within two weeks from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P7, further coercive proceedings for recovery of the tax disputed in Ext.P1 assessment order shall be kept in abeyance. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge