IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 29TH MARCH 2011 / 8TH CHAITHRA 1933 WP(C).No. 9860 of 2011(F) -------------------------------------- PETITIONER(S): ------------------------ JESSY ALEXANDER, W/O.M.A.ALEXANDER, MALAYIL AQUA MINERAL WATER, KOOMULLY, ATHOLI, KOZHIKODE DISTRICST, NOW RESIDING AT EDAN GARDEN, 2-39/1/2 KANEERTHOTTA, KOLYA-II, KOTEKAR P.O., MANGALORE-575 022. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): -------------------------- THE COMMERCIAL TAX OFFICER, KOYILANDY, KOZHIKODE.PIN- 673 593 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J ---------- - - - - -- - - - - - - - - - - - - - - - W.P.(C)No. 9860 OF 2011 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the29 th day of March , 2011 J U D G M E N T with respect to the assessment year 2000-01, against the assessment completed the petitioner had filed the rectification application before the respondents as evidenced from Ext.P1. In this writ petition the petitioner is seeking only limited prayer for consideration the disposal of the rectification application on an earlier basis. 2. Learned Government Pleader appearing on behalf of the respondents submits that it is evident from Ext.P1 that the same was filed beyond time limit prescribed. However, since the matter is in-seizin respondent herein. It is for that authority to take a decision . Therefore the writ petition is disposed of directing the respondent to consider and pass appropriate order on Ext.P1 rectification application filed under Section 43 of the W.P.(C)No. 9860 OF 2011. : 2 : KGST Act 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 the copy of this judgment. (C.K.ABDUL REHIM,JUDGE) jkk