IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 31ST JANUARY 2011 / 11TH MAGHA 1932 WP(C).No. 3058 of 2011(F) -------------------------------------- PETITIONER(S): ------------------------ ILIYASH MINES AND MINERALS PVT.LTD., REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, A.R. MOHAMED ILIYASH, ARISTO COMPLEX, OLAVAKODE, PALAKAD-678 002. BY ADV. SRI.V.JOHN MANI RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001. 2. DISTRICT COLLECTOR, PALAKKAD. 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 3058 of 2011 --------------------------------- Dated this the 31st day of January, 2011 JUDGMENT Against Exts.P3 and P4 orders finalised under the KVAT Act, with respect to the assessment years 2006-07 and 2007-08, the petitioner had filed rectification application before the 1st respondent, as evidenced from Ext.P5. It is submitted that Ext.P5 application is pending consideration and disposal before the 1st respondent. Meanwhile, the petitioner apprehends that coercive steps of recovery will be initiated on the basis of demand notices issued along with Exts. P3 and P4. Hence the petitioner seeks direction for an early disposal of the rectification application and till then to restrain the recovery steps. 2. Considering the facts and circumstances as stated above, I am of the view that the writ petition can be disposed of directing the 1st respondent to consider and pass orders on Ext.P5 on an early basis. 3. Accordingly, the writ petition is disposed of directing the 1st respondent to consider and pass orders on WP(C).3058/2011 2 Ext.P5, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are passed on Ext.P5, recovery of the balance amount covered under Exts.P3 and P4 shall be kept in abeyance. 5. Petitioner will produce a copy of this judgment before the 1st respondent for proper compliance. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).3058/2011 3