IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 15TH JULY 2010 / 24TH ASHADHA 1932 WP(C).No. 19367 of 2010(U) -------------------------- PETITIONER(S): --------------- C.S.LAKSHMANAN NIOTHYA RUBBER INDUSTRIES, KOCHALUMMODU KOLLAKADAVU, MAVELIKKARA. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, MAVELIKKARA 690 101. 2. INSPECITNG ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES CHENGANNUR 689 125. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 . SR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ``````````````````````````````````````````````````````` W.P.(C) No. 19367 of 2010 U ``````````````````````````````````````````````````````` Dated this the 15th day of July, 2010 J U D G M E N T The petitioner challenges Ext.P4 order passed by the first respondent for the reason that the statement of objections filed from the part of the petitioner, though was taken note of in the opening paragraph, has not been discussed any where in the order, before arriving at the inference. This being the position, the learned counsel for the petitioner submits that Ext.P4 cannot be treated as a 'speaking order' and hence, the same requires reconsideration. 2. Heard the learned Government Pleader as well. 3. Going by the materials on record, it is clear that the filing of objection dated 03-03-2010 has been referred to in the opening paragraph of the impugned order passed by the first respondent. But, since the effect/consequence has not been discussed anywhere, this Court finds that the matter requires to be reconsidered by the first respondent. Accordingly, Ext.P4 is set aside and the first respondent is directed to reconsider the matter, after hearing the petitioner and pass a 'speaking order' thereon, in WPC.19367/2010 : 2 : accordance with law, as expeditiously as possible, at any rate, within a period of 'six weeks' from the date of receipt of a copy of this judgment. The writ petition is disposed of as above. (P.R. RAMACHANDRA MENON, JUDGE) aks