IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 13TH JULY 2009 / 22ND ASHADHA 1931 WP(C).No. 17840 of 2009(Y) -------------------------- PETITIONER: --------------- KOTTAKKAL WOOD INDUSTRIES,PUTHUPARAMBA, P.O.EDARIKODE,MALAPPURAM DISTRICT,REPRESENTED BY ITS MANAGING PARTNER,A.JAFFARKHAN. BY ADV. MR. N.MURALEEDHARAN NAIR MS. K.HYMAVATHY RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER,TIRURANGADI. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MALAPURAM & MANJERI. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 17840 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 13th day of July, 2009 JUDGMENT The petitioner is challenging Ext.P4 order passed by the first respondent turning down the application preferred by the petitioner for rectification of mistakes holding that, the same is not entertainable. 2. The learned Government Pleader submits that, the impugned proceedings have been issued by the respondents strictly in accordance with the terms of the appellate order and that the course pursued by the petitioner seeking to vary the modified assessment order for the year 2004- '05, wrongly invoking the power for rectification of mistake is not at all correct or sustainable. 3. The learned counsel for the petitioner submits that, the modified assessment order has not been passed in accordance with the appellate order and that many a discrepancy is discernible from the face of the order itself. Before issuing Ext.P4 order, the respondents did not give any opportunity of hearing to the petitioner and thus denying the chance to point out the relevant aspects, where the respondents are stated as gone wrong. 4. Considering the facts and circumstances, the first respondent is hereby directed to consider and pass appropriate orders on Ext.P2 and Ext.P5 in accordance with law, after giving an opportunity of WP (C) No. 17840 of 2009 : 2 : hearing to the petitioner, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. It is also made clear that, till appropriate orders are passed on Ext.P2 and Ext.P5, all further proceedings pursuant to Ext.P3, shall be kept in abeyance. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd