IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD MARCH 2010 / 2ND CHAITHRA 1932 WP(C).No. 9723 of 2010(M) --------------------------------------- PETITIONER(S): ----------------------- AYODHYA JEWELLERS, M.M. ALI ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, S. PANDIT PAWAR. BY ADV. MR.R.RAMADAS RESPONDENT(S): -------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. 3. THE DEPUTY TAHSILDAR (RR), KOZHIKODE. 4. THE FAST TRACK TEAM, HEADED BY THE DEPUTY COMMISSIONER, KOZHIKODE, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE -I, KOZHIKODE. BY GOVT. PLEADER MR.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.9723 of 2010-M ---------------------------- Dated this the 23rd day of March, 2010. J U D G M E N T The grievance projected by the petitioner in this Writ Petition is that, pursuant to Ext.P1 modified assessment order for the year 1999-2000, the petitioner has satisfied a sum of Rs.7,85,725/-, which however has not been given credit to in the subsequent proceedings and the orders issued by the concerned authorities. In the said circumstances, the petitioner filed Ext.P6 petition for rectification of mistake under Section 43 of the K.G.S.T Act. Even though the second respondent has passed Ext.P7 order giving credit to some amount, the full amount remitted by the petitioner has not been properly given credit to and that the impugned order has been passed without giving an opportunity of hearing to the petitioner. 2. The learned counsel for the petitioner submits that Ext.P6 petition for rectification is still pending consideration before the fourth respondent and it is without any regard to the pendency of the said proceedings, that Ext.P9 revenue recovery notice has W.P(C) No.9723 of 2010-M 2 been issued by the third respondent. 3. Heard the learned Government Pleader as well, who submits on the basis of the materials on record and also the instructions obtained, that the entire amount paid by the petitioner has already given credit to. The case projected by the petitioner was considered and some interference was made, which has resulted in issuance of Ext.P7 order, which however is stated as passed without giving an opportunity of hearing to the petitioner. 4. In the above circumstance, the fourth respondent is directed to consider and pass appropriate orders on Ext.P6 petition for rectification, in accordance with law, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. It is made clear that till such order is passed on Ext.P6, all further proceedings pursuant to Ext.P7 shall be kept in abeyance. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// ab P.A to Judge