IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 8TH APRIL 2010 / 18TH CHAITHRA 1932 WP(C).No. 11596 of 2010(Y) -------------------------- PETITIONER(S): --------------- AJAY.S.NATH, AISWARYA AGENCIES, PARAVOOR, PUNNAPRA, ALAPPUZHA DT. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, ALAPPUZHA. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 3. COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------ W.P.(C)No. 11596 OF 2010 ------------------------ Dated this the 8th day of April, 2010 JUDGMENT The petitioner has approached this court challenging Ext.P4 notice issued under Section 25(1) of the KVAT Act without any regard to the directions given by this Court as per Ext.P3 judgment. 2. Heard the learned Government Pleader as well. It is very much evident from Ext.P3 that when the petitioner approached this Court earlier by filing W.P.(C) No.8860/2010, the matter was disposed of directing the first respondent to consider and pass appropriate orders on Ext.P5 application for permission to file revised return as expeditiously as possible, at any rate, within one week from the date of receipt of a copy of that judgment. 3. The learned Government Pleader appearing for the respondents submits, with reference to the materials on record, that Ext.P3 judgment was passed only on 17/3/2010 whereas Ext.P4 notice is dated 16/3/2010 and as such there is absolutely no violation with regard to the direction given by this Court, WPC NO. 11596/2010 -2- however, adding that, in view of Ext.P3 verdict, the matter will be caused to be reconsidered. 4. In the above circumstances, Ext.P4 is set aside and it is made clear that all further proceedings pursuant to Ext.P4 shall be kept in abeyance, till the matter is finalised by the first respondent giving effect to Ext.P3 passed by this Court. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. dpk