IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 30TH JULY 2008 / 8TH SRAVANA 1930 WP(C).No. 21687 of 2008(F) -------------------------- PETITIONER: ------------------ SUNNY T.C., PROPRIETOR, ARUNS INDUSTRIES, MULANTHURUTHY. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IST CIRCLE, TRIPPUNITHURA. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEDAER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.21687 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 30th day of July, 2008 JUDGMENT According to the petitioner he engages in manufacture and sale of powder coated cloth hanger, display stand and kitchen stand. He is aggrieved by Ext.P4 order, by which he was assessed to pay tax at 12.5%. It is stated that this was done on the basis of a clarification issued by the Commissioner. Petitioner has already filed Ext.P6 seeking to rectify the assessment. 2. I heard learned Government Pleader also. Leaving open the contentions of the petitioner, the writ petition is disposed of directing the first respondent to consider and take a decision on Ext.P6 in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, proceedings pursuant to Ext.P7 will be kept in abeyance. (K.M. JOSEPH, JUDGE) sb