IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WP(C).No. 32795 of 2011(Y) ---------------------------------------- PETITIONER(S): ------------------------ M/S.STEEL INDIA, 6/112, MAIN ROAD, KOYILANDY, REPRESENTED BY ITS PARTNER M. RAJEEVAN. BY ADV. SRI.A.V.MURALIDHARAN, SRI.C.AJITH KUMAR. RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM-691 001. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, KOZHIKODE-673 001. 3. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. 4. THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 001. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 32795 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15/10/2010 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2008-2009. EXT.P2 TRUE COPY OF THE ORDER DATED 08/12/2010 ISSUED BY THE 2ND RESPONDENT TO RECTIFY EXT.P1 ORDER. EXT.P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 15/12/2010 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2008-2009. EXT.P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 21/12/2010 ISSUED BY THE 4TH RESPONDENT FOR RECOVERING THE TAX DUE UNDER EXT.P1. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.32795 of 2011 ---------------------------------------------- Dated this the 9th day of December, 2011 JUDGMENT The petitioner has been assessed to tax under the Kerala Value Added Tax Act for the year 2008-2009. The petitioner filed Ext.P2 rectification application as well as Ext.P3 appeal. In the meanwhile, Ext.P4 revenue recovery proceedings have been initiated for recovery of the tax covered by Ext.P1 assessment. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “a) To issue a writ of mandamus or other appropriate writ, order or direction, directing the 2nd respondent to consider and pass orders on Ext.P2 petition expeditiously. b) To issue a writ of mandamus or other appropriate writ, order or direction, directing the 3rd respondent to consider and pass orders on Exts.P3 appeal expeditiously. c) To stay all further proceeding pursuant to Ext.P4 revenue recovery proceedings initiated by the 4th respondent against the petitioner till the disposal of Exts.P2 and P3.” 2. I have heard the learned Government Pleader also. When it was pointed out to the learned counsel for the petitioner W.P.(C)No.32795/11 2 that the petitioner has not filed any stay petition along with Ext.P3 appeal, the learned counsel for the petitioner submits that the 2nd respondent may be directed to dispose of Ext.P2 application for rectification. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P2, as expeditiously as possible, at any rate, within two weeks from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd W.P.(C)No.32795/11 3 W.P.(C)No.32795/11 4