IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 19TH JANUARY 2010 / 29TH POUSHA 1931 WP(C).No. 37411 of 2009(V) -------------------------- PETITIONER: --------------- VALSAMMA MATHEW, PROPRIETRIX, PAM MARKETING SERVICE, MOINS SHOPPING COMPLEX, MANORAMA JUNCTION, KOCHI - 682 036. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT: --------------- THE COMMERCIAL TAX OFFICER, KVAT CIRCLE - II, TRIPPUNITHURA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 37411 OF 2009 ......................................................................... Dated this the 19th January, 2010 J U D G M E N T The petitioner is challenging Ext.P4 order passed by the respondent finalising the assessment on the “best judgment” basis. The case put forth by the petitioner is that, though the petitioner is very much having the remedy by way of appeal, the impugned order is beyond the jurisdiction and competence, in so far as the petitioner had filed Ext. P1 return also remitting the tax along with the said return and that the above tax paid along with Ext.P1 return has not been given credit to, while passing Ext. P4 order; thus contending that the said order is per se wrong and illegal and hence is under challenge in this Writ Petition. 2. The learned Government Pleader appearing for the respondent, referring to the submission made by the learned counsel for the petitioner fairly concedes that the tax paid by the petitioner along with Ext.P1 return has not been given credit to and that it is an inadvertent mistake, which could be corrected by filing a petition for rectification of error by the petitioner. W.P.(C) No. 37411 OF 2009 2 3. Considering the facts and circumstances and in view of the submissions made as above, Ext. P4 order is set aside and the respondent is directed to re-consider the matter, after giving an opportunity of hearing to the petitioner, which exercise shall be finalised as expeditiously as possible, at any rate, within on month from the date of receipt of a copy of the judgment . The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk