IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 17TH JULY 2008 / 26TH ASHADHA 1930 WP(C).No. 20577 of 2008(Y) -------------------------- PETITIONER: ------------ P.K.JOSE, S/O.P.K.KOCHUDEVASSY, MANGING PARTNER, VIJAYA MARKETING ASSOCIATES, NEW MARKET ROAD, KOTTAYAM. BY ADV. SRI.R.RAMADAS RESPONDENTS: ------------- THE ASSISTANT COMMISSIONER (K.G.S.T.), COMMERCIAL TAXES SPECIAL CIRCLE, KOTTAYAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 20577 OF 2008 Y ```````````````````````````````````````````````````` Dated this the 17th day of July, 2008 J U D G M E N T Petitioner came to be assessed to tax for the assessment years 2002-03 to 2004-05 under section 17D of the KGST Act. Exts.P1 to P3 are the orders of assessment. According to the petitioner, as shown from Ext.P3 there is a balance tax due to the petitioner in a sum of Rs.35,110/-. Accordingly, the petitioner has filed Ext.P4 representation and prayed for refund of Rs.35,110/-. 2. Learned Government Pleader, on instructions, submits that actually there was an error in Ext.P3 and the respondent intended to rectify the error exercising power under section 43 of the KVAT Act. He further submits that proceedings will be initiated within one month from today. Recording the submission of the learned Government Pleader, writ petition is closed. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE