IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 15TH JANUARY 2008 / 25TH POUSHA 1929 WP(C).No. 1774 of 2008(J) ------------------------- PETITIONER: ------------ M/S. TATA HOUSING DEVELOPMENT CO.LTD., (FORMERLY T.H.D.C.LTD.) 410 & 411, PRESTIGE CENTRE POINT, 7, EDWARD ROAD, BANGALORE, PIN-560052, A PUBLIC LIMITED COMPANY, REPRESENTED BY SRI.DARSHIT SHAH,DY.MANAGER(FINANCE) BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 3. THE DISTRICT COLLECTOR, ERNAKULAM. BY SPL.GOVT. PLEADER , TAXES, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 1774 of 2008 ------------------------------------- Dated: January 15, 2008 JUDGMENT For the assessment years 2000-01, 2001-02 and 2002-03, assessments were completed and Ext.P1 series are the orders, However, it is stated by the petitioner that, subsequent thereto Ext.P2 series of orders were issued levying interest with issuing notice or hearing the petitioner. In view of this, the petitioner has filed Ext.P3 series of applications for rectification of Ext.P2 orders. While this is pending, it is stated that revenue recovery proceedings have been initiated and Ext.P4 notice has been issued. The petitioner submits that Ext.P2 series of orders are liable to be rectified, especially in view of the violation of the principles of natural justice. 2. Having regard to the fact that Ext.P3 series of rectification applications are pending consideration of the 1st respondent, I dispose of the writ petition directing that the 1st respondent shall take up Ext.P3 series of rectification applications and pass orders WP(C) 1774/08 Page numbers thereon, as expeditiously as possible, at any rate, within four weeks of production of a copy of this judgment. In the meantime, further proceedings pursuant to Ext.P4 will stand deferred for a period of six weeks from today. ANTONY DOMINIC, JUDGE mt/-