IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WP(C).No. 1392 of 2009(N) -------------------------------------------- PETITIONER(S): --------------------- SEBASTIAN JOSEPH, MANNUPARAMBIL HOUSE, NEAR GIRIDHAR EYE CLINIC, PONNETH TEMPLE ROAD, KADAVANTHARA, KOCHI-682020. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, KALPETTA, WAYANAD. 2. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, VYTHIRI, WAYANAD. 3. TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KOTTAYAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 1392 OF 2009 N -------------------------------------- Dated this the 15th January, 2009 JUDGMENT Case of the petitioner is that he has paid the entire sales tax arrears due for the year 1992 - 1993. He relies on Exts.P3 to P5. According to him, therefore, the recovery steps and attachment taken for realisation of the amount due for the year 1992 - 1993 are liable to be withdrawn. It is the further case of the petitioner that the respondents do not have a case that the recovery is for any other amount due. Ext.P10 dated 24.1.2008 is addressed by the third respondent to the petitioner wherein, after referring to Ext.P6 application filed by the petitioner, it is stated that he is taking up the matter with the Requisition Authority on the basis of the letter and a final decision will be taken on his application after reply from the Commercial Tax Officer. Petitioner has addressed Ext.P11 to the Commercial Tax Officer wherein the request is to do the needful and to drop the pending revenue recovery proceedings against him. I heard the learned WPC.1392/09 N 2 Government Pleader also. I feel that a decision should be taken on Ext.P11 at the earliest and also while taking a decision the first respondent Commercial Tax Officer shall refer to Ext.P6 also. Accordingly, the Writ Petition is disposed of directing the first respondent to consider and take a decision on Ext.P11 in accordance with law, after referring to Ext.P6, within a period of two weeks from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge