IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 9425 of 2010(C) -------------------------------------- PETITIONER(S): ------------------------ M/S.DUROFLEX PRIVATE LIMITED, P.B. NO.3808, CHUNGOM, ALLEPPEY-688 011, REPRESENTED BY ITS DIRECTOR, LT.COL.MOHAN V.ANDREWS. BY ADV. MR.MATHEWS K.UTHUPPACHAN, MR.BINU MATHEW, MR.TERRY V.JAMES, MR.B.J.JOHN PRAKASH. RESPONDENT(S): -------------------------- ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE, ALAPPUZHA. BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.9425 of 2010-C ---------------------------- Dated this the 29th day of March, 2010. J U D G M E N T The petitioner has approached this Court seeking for the following reliefs: “i) direct the respondent by the issue of a writ of mandamus or such other appropriate writ, direction or order to modify Ext.P1 and P3 assessment orders by giving effect to the directions contained in Ext.P5 appellate order; ii) direct the respondent to refund to the petitioner with interest the excess tax found to be paid by the petitioner pursuant to modification of Exts.P1 and P3 assessments for 1983-84 and 1985-86 and pursuant to Ext.P10 for assessment year 1987-88; iii) pass such other further orders as are deemed just and necessary in the facts and circumstances of the case.” 2. The learned counsel for the petitioner submits that Ext.P1 and P3 assessment orders are liable to be modified by giving effect to the direction contained in Ext.P1 appellate order. With regard to the second prayer, the learned counsel for the petitioner submits that Exts.P13 and P14 have been preferred by the petitioner, which are pending consideration before the respondent. 3. Heard the learned Government Pleader as well. 4. After considering the facts and circumstances, the W.P(C) No.9425 of 2010-C 2 respondent is directed to give effect to Ext.P5 appellate order and effect necessary modification to Exts.P1 and P3 assessment orders immediately. The respondent is also directed to consider and pass appropriate orders on Exts.P13 and P14 in accordance with law and the proceedings as above shall be finalised, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab