IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD DECEMBER 2010 / 2ND POUSHA 1932 WP(C).No. 38611 of 2010(B) --------------------------------------- PETITIONER: ------------------- THIRUMOORTHY KOUNDER, PROP. FRIENDS POULTRY FARM, MALAYANDI KOUNDANOOR KALAM, VANNAMADA POST, CHITTUR TALUK, PALAKKAD – 678 555. BY ADV. SRI.E.P.GOVINDAN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER (II), COMMERCIAL TAXES, CHITTOR, PALAKKAD DT.,- 678 101. 2. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, CHITTOOR, PALAKKAD DT.,-678 101. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM – 695 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.38611 of 2010 ------------------------------------------- Dated this the 23rd day of December, 2010 J U D G M E N T ---------------------- Ext.P3 is the revised order of assessment issued against the petitioner with respect to the year 2006-'07. The petitioner had submitted Ext.P4 application seeking rectification of Ext.P3 on the basis that there exists some discrepancies in finalising the assessment. It is stated that Ext.P4 is pending disposal before the 1st respondent. It is the grievance of the petitioner that without considering pendency of Ext.P4 application for rectification, coercive steps of recovery has now been initiated to realise the amounts under Ext.P3, on issuing Ext.P2 notice under the provisions of the Kerala Revenue Recovery Act, 1968. 2. Considering the fact that the rectification application is pending disposal before the assessing authority, I am of the view that the writ petition can be disposed of directing that authority to take appropriate decision. 3. Under the above circumstances the writ petition W.P.(C).38611/10-B -2- is disposed of directing the 1st respondent to consider and pass orders on Ext.P4 application, after 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. Till such time a decision is taken by the 1st respondent as directed above, recovery of amounts covered under Ext.P3, which is initiated on the basis of Ext.P2 demand shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent for compliance. C.K.ABDUL REHIM, JUDGE. okb