IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 8TH OCTOBER 2010 / 16TH ASWINA 1932 WP(C).No. 30833 of 2010 (D) -------------------------- PETITIONER: -------------------- BOBBY ABRAHAM, PARAMOUNT ENVIRO ENERGIES, KUMARANALLOOR P.O., KOTTAYAM-686016. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMA MAHESWAR RESPONDENTS: ---------------------- 1. COMMISSIONER, COMMERCIAL TAXES, KERALA, THIRUVANANTHAPURAM-695033. 2. COMMERCIAL TAX OFFICER, FIRST CIRCLE, COMMERCIAL TAXES COMPLEX, KOTTAYAM-686001. BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 30833 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 8th day of October, 2010 JUDGMENT There exists a dispute as to what should be the rate of tax payable with respect to the goods manufactured by the petitioner. It is submitted that, Ext.P1 application filed by the petitioner seeking clarification from the 1st respondent, under section 94 of the Kerala Value Added Tax Act, 2003 (KVAT Act) is pending disposal. Grievance of the petitioner is that before the 1st respondent could take a decision on the matter, 2nd respondent is proceeding with steps for imposing penalty and for completing the assessments, pursuant to Ext.P2 and P4 series notices. Hence he seeks direction to the 1st respondent for an early disposal of Ext.P1 application., and till then to restrain finalization of the proceeding initiated. 2. Considering the facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the 1st respondent or the appropriate W.P.(C) No. 30833/2010 2 authority under section 94, to take a decision on Ext.P1 application. 3. Accordingly, the writ petition is disposed of directing the 1st respondent or the appropriate authority under section 94 of the KVAT Act to consider and pass orders on Ext.P1 application, after affording an opportunity of hearing to the petitioner, as early as possible at any rate within a period of two months from the date of receipt of a copy of this judgment. 4. Till such time orders are passed by the 1st respondent as directed above, the 2nd respondent is directed not to finalize the proceedings initiated pursuant to Exts.P2 and P4 series of notices. C. K. ABDUL REHIM, JUDGE. mn.