IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 16TH MAY 2008 / 26TH VAISAKHA 1930 WP(C).No. 14470 of 2008(V) -------------------------- PETITIONER: ------------ M/S.BORN BUILDERS PVT.LTD.ELECTRO PARK BUILDING, CHEEEMBU MUKKU,THRIKKAKARA PO KOCHI.21,REP. BY ITS MANAGING DIRECTOR K.V.SOMAN, S/O.VARKEY.K.K.,AGED 39 YEARS, THRIKKAKARA PO., KOCHI.21. BY ADV. SRI.S.SUDHISH KUMAR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (AA), OFFICE OF THE DEPUTY COMMISSIONER(AA),ERNAKULAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R.RAMACHANDRAN NAIR, J. ------------------------------------------- W.P.C.No.14470 of 2008 ------------------------------------------- Dated this the 16th day of May, 2008 JUDGMENT The main prayer in the writ petition is for a direction to the first respondent to pass orders on Ext.P4 within a reasonable period after giving proper credit to the payments made by the petitioner. The writ petitioner is registered under the VAT Act as a Works Contractor. The respondent after rejecting the return completed the assessment on best judgment which is evidenced by Ext.P1. On finding that the amount of tax paid already have not been adjusted, he has filed Ext.P4 application for rectification. Meanwhile by Ext.P5, the action to recover an amount of Rs.5,08,892/- was also been taken by the second respondent. 2. The learned counsel for the petitioner submitted that the petition for rectification has been allowed giving credit of the amount. The petitioner has since been served that order dated 12.5.2008. It is submitted that the petitioner may be allowed 15 days time to file an appeal against Ext.P1 and also the WPC 14470/2008 2 rectification order. There will be a direction to the respondents not to execute Ext.P5 for a period of one month from today to enable the petitioner to move the appellate authority for appropriate orders. The petitioner will produce a copy of the judgment before the respondents for compliance. The writ petition is disposed of accordingly. T.R.RAMACHANDRAN NAIR, JUDGE csl