IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 7TH DECEMBER 2009 / 16TH AGRAHAYANA 1931 WP(C).No. 35074 of 2009(D) -------------------------- PETITIONER(S): --------------- M.S.MOHAMMED, GAMA HIDES, AYIKKATTU HOUSE,KANNAMPALLY BHAGOM, KAYAMKULAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. ASST.COMMISSIONER(ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE, ALAPPUZHA. 2. INSPECTING ASST.COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,CHENGANNUR. 3. DEPUTY TAHSILDAR(RR), TALUK OFFICE,KARTHIKAPPILLY, HARIPPAD. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35074 OF 2009 ------------------------------ Dated this the 7th day of December, 2009 J U D G M E N T ---------------------- 1. Limited complaint of the petitioner is that while finalising assessment for the year 2002-03, as per Ext.P2 order, full credit has not been given to payments of Advance Tax made to the tune of Rs.57,346/-. Ext.P3 petition was filed before the 1st respondent seeking rectification of the order and for giving credit of the above said amount. But without considering and disposing Ext.P3 petition the amount was requisitioned for recovery through revenue recovery proceedings and the petitioner was issued with Ext.P4 and P5 demand notices. Hence petitioner seeks direction for keeping in abeyance the recovery steps and for a disposal of Ext.P3 petition by the 1st respondent. 2. Heard, learned counsel appearing for petitioner and the Government Pleader for respondents. Having considered facts and circumstances of the case I am of the opinion that the matter can be closed by issuing directions to the 1st respondent to consider and pass orders on Ext.P3. 3. Accordingly the writ petition is disposed of directing the 1st respondent to pass order on Ext.P3 petition, after W.P.(C).35074/09-D 2 affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this Judgment. 4. The respondents are directed to keep in abeyance recovery of the balance amount under Ext.P1 assessment, which is now initiated through Ext.P4 and P5 notices, till orders are passed by the 1st respondent as directed above. C.K.ABDUL REHIM, JUDGE. okb