IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 19TH OCTOBER 2011 / 27TH ASWINA 1933 WP(C).No. 27665 of 2011(G) -------------------------------------- PETITIONER: ------------------- M.A.YASSIR, M/S.CENTURY TIMBERS, SEA PORT AIR PORT ROAD, KAKKANAD, KOCHI- 682 030. BY ADV. SRI.P.N.D.NAMBOODIRI. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, COMMERCIAL TAXES, ERNAKULAM- 682 015. 2. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682 030. R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/10/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.27665/2011-G: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1. TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER NO. 32070463694C/2008-09 DATED 25.03.2010 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 08-09. EXHIBIT P3. TRUE COPY OF THE RECTIFICATION REQUEST DATED 10.05.2010 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 08-09. EXHIBIT P4. TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A5-4333/11 DATED 07.10.2011 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 08-09. EXHIBIT P5. TRUE COPY OF THE REQUEST FOR REVENUE RECOVERY PROCEEDINGS WITHDRAWAL DATED 14.10.2011 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE YEAR 08-09. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.27665 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of October, 2011 J U D G M E N T Against Ext.P2 assessment order, the petitioner has filed Ext.P5 application for rectification on 14.10.2011. The petitioner's grievance is that, without considering Ext.P5 application for rectification, 1st respondent has initiated coercive recovery proceedings for recovery of tax as per Ext.P2. The petitioner seeks a direction to the 1st respondent to consider and pass orders on Ext.P5 and to stay of further proceedings for recovery till then. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P5, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a certified copy of this judgment, after W.P.(C)No.27665 of 2011 -2- affording an opportunity of being heard to the petitioner. Till then, coercive recovery proceedings for recovery of the tax assessed as per Ext.P2 shall be kept in abeyance. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/