IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 W.P(C).No. 3832 of 2008(F) -------------------------------- PETITIONER: -------------- C.BHASKARAN NAYAR, HILL VIEW, MARIYATHURUTHU, KOTTAYAM-27. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ----------------- 1. ASST. COMMISSIONER (ASSMT.), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTAYAM. 2. THE DISTRICT COLLECTOR, KOTTAYAM. BY GOVT. PLEADER, SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 3832 OF 2008 F = = = = = = = = = = = = = = = = Dated this the 11th February, 2008 J U D G M E N T The cotroversy in this writ petition arose following Exts. P1 to P5 assessment orders casting a total liability of more than Rs.20 lakhs on the petitioner. 2. To cut a long story short, by Ext. P23 judgment, this Court had directed the 1st respondent herein to pass orders on Exts. P19 and P20 applications filed by the petitioner under Section 43 of the KGST Act seeking rectification of Exts. P15 to P18. It was also directed that the benefit of Ext. P12 appellate order for the assessment year 1997-98 should be given to the petitioner. Petitioner submits that following Ext. P23, the matter was heard by the officer then posted in the office of the 1st respondent. However, without passing orders pursuant to the hearing he had retired and therefore the matter still remains without a finality. It is in this background this writ petition has been filed. W.P.(C) No. 3832 OF 2008 - 2 - 3. The Govt. Pleader submits that the officer who heard the matter has since retired and final orders have not been passed pursuant to Ext. P23 judgment. 4. Taking into account the submissions as above and also the fact that Ext. P23 judgment was rendered as early as on 16.8.2007 requiring that the matter be finalised as directed therein, I direct that within two months from today, the present incumbent, Assistant Commissioner (Assessment), Commercial Taxes, Kottayam shall finalise the proceedings as directed in Ext. P23 judgment. This shall be done with notice to the petitioner. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-