IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 36431 of 2008(K) -------------------------- PETITIONER(S): ---------------------- M/S.HINDUSTAN GUNITING CORPORATION, 'SREERAGAM', KARSHAKA ROAD, RAJEEV NAGAR, U.C.COLLEGE.P.O., ALUVA REPRESENTED BY ITS MANAGING PARTNER, SRI.P.MOHAN RAJ. BY ADV. SRI.TOMSON T.EMMANUEL SRI.P.SHAIJAN JOSEPH RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER(WC & LT), COMMERCIAL TAXES, CLASS TOWER,ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, KALAMASSERY. 3. THE COMMERCIAL TAX OFFICER(WC & LT), COMMERCIAL TAXES, MATTANCHERRY. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 36431 OF 2008 K -------------------------------------- Dated this the 22nd January, 2009 JUDGMENT The Writ Petition is filed with the following prayers: “(i) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to pass modified assessment orders for the years 1990 - 1991 to 1999 - 2000 after giving proper credit to the entire amounts paid by the petitioner as direct payments and TDS through the awarders. (ii) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to refund the excess tax payment with statutory interest expeditiously within a time limit fixed by this Hon'ble Court. (iii) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to consider and pass orders in Exts.P3 and P4 requests WPC.36431/08 K 2 expeditiously within a time limit fixed by this Hon'ble Court. (iv) Issue a writ in the nature of mandamus or any other appropriate writ or order directing the 1st respondent to refund the security deposit for registration, since the petitioner stopped the business.” 2. I heard the learned counsel for the petitioner and the learned Government Pleader. The assessment orders are not produced before me and yet, a direction is sought to pass modified assessment orders. I would not think that such a prayer will lie without the assessment order produced or challenged before me. Then the learned counsel for the petitioner would point out that the assessment orders are not given even after giving application. Learned Government Pleader would point out that if the petitioner supplies sufficient stamp, the orders will be communicated to the petitioner. In such circumstances, the Writ Petition is disposed of directing the second respondent Commercial Tax Officer to give the WPC.36431/08 K 3 assessment orders sought for in Ext.P4 to the petitioner, upon the petitioner furnishing proper stamp as required in law, within a period of one week from the date on which the petitioner supplies the stamp. It is for the petitioner to work out its remedies open to it thereafter. I leave open the prayer in respect of Ext.P3. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge