IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 13239 of 2011(D) ---------------------------------------- PETITIONER(S): ------------------------ N. SUNDER RAJ, M/S.THREE STAR TRADERS, CHANDRA NAGAR, PALAKKAD. BY ADV. SRI.T.R.RAJAN RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD, PIN-678 001. 2. THE COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD, PIN-678 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, PIN-678 001. R1 TO R3 BY SR. GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.13239 of 2011 ------------------------------------------- Dated this the 26th day of May, 2011 J U D G M E N T ---------------------- Limited relief sought for in this writ petition is for a direction to the 1st respondent to consider and dispose of Ext.P5 rectification application filed against Ext.P4 order issued by the said authority, and till then to restrain the recovery steps initiated pursuant to Ext.P6 and P7 demand notices. 2. Assessment with respect to the year 2008-'09 was finalised against the petitioner under Ext.P1, which was challenged in appeal before the 1st respondent. Through Ext.P4 the assessment was confirmed. Pointing out certain defects in the order passed, an application was filed before the 1st respondent as per Ext.P5, seeking rectification, as provided under Section 66 of the Kerala Value Added Tax Act, 2003 (KVAT Act). According to the petitioner, the rectification application is pending consideration and disposal before the 1st respondent. Meanwhile, recovery steps were initiated on issuing Ext.P6 and P7. Hence the petitioner seeks directions as stated above. 3. Learned Government Pleader appearing on behalf of the respondents submitted that the rectification application was posted for hearing on 23.5.2011 and it is ready for disposal. W.P.(C).13239/11 -2- Under such circumstances, I am of the view that interest of justice will be served if a direction is issued to the 1st respondent to dispose of Ext.P5 on an early basis, and till then to restrain the recovery steps. 4. Accordingly the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P5 petition at the earliest possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. 5. Till such time orders are issued on Ext.P5, recovery of amounts covered under Ext.P1, which is now confirmed through Ext.P4 and which is sought to be recovered through Ext.P6 and P7 notices, shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb