IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 WP(C).No. 4466 of 2009(F) ------------------------------------- PETITIONER(S): ----------------------- 1. R. SHAJI, DIVYA PRABHA, TC.3/2700, MARAPPALAM, PATTOM, THIRUVANANTHAPURAM. 2. SREEDEVI, W/O.SHAJI, DIVYA PRABHA, TC.3/2700, MARAPPALAM, PATTOM, THIRUVANANTHAPURAM. BY ADV. SRI.ANIL K.NARENDRAN RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE TAHSILDAR (RR), THIRUVANANTHAPURAM. 4. THE VILLAGE OFFICER, KOWDIAR, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/02/2009, ALONG WITH WPC NO.4570/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) Nos. 4466 of 2009-F & 4570 of 2009-R ---------------------------------------------- Dated, this the 11th day of February, 2009 J U D G M E N T Being connected these writ petitions are disposed of by common judgment. 2. Petitioner in W.P.(C) No.4570/2009 is a registered dealer. Petitioners in W.P.(C) No.4466/2009 have been proceeded under Section 19C of the Kerala General Sales Tax Act. The challenge in both these writ petitions are against the recovery notice. A rectification application has been filed by the registered dealer against Exts.P6 to P8 in W.P.(C) No.4466/2009 which corresponds to Exts.P5 to P7 in W.P.(C) No.4570/2009 and the same is pending. The prayer in the writ petition is for a direction to consider the rectification application and to keep the recovery steps in abeyance. 3. Having heard the learned counsel for the petitioners and learned Government Pleader the writ petitions are disposed of as follows: There will be a direction to the second respondent to take a decision on rectification application filed by the petitioner in W.P.(C) No.4570/2009 strictly in accordance with law within a period of two W.P.(C) 4466, 4570/2009 -2- weeks from the date of production of a copy of this judgment. I make it clear that I am not expressing any opinion either on the maintainability or merits of the matter. Till a decision is taken on the rectification application recovery steps will be kept in abeyance. (K.M.JOSEPH) JUDGE. MS