IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JUNE 2011 / 6TH ASHADHA 1933 WP(C).No. 16775 of 2011(V) ------------------------- PETITIONER : --------------------- M/S. SUPER STONE DIAMONDS, TC X/974/29, 2ND FLOOR, BHIMA BUILDING, SOUTH BAZAR, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER, SRI. K.V.JOHNY. BY ADV. SRI.TOMSON T. EMMANUEL RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (ASSMNT.), COMMERCIAL TAXES, SPSECIAL CIRCLE, THRISSUR-683 572. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THRISSUR-680 004. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVT. (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-683 572. R1 TO R3 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 16775 of 2011(V) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF ORDER NO. ITD 59/08-09 DATED 02.03.2009 ISSUED TO THE PETITIONER BY THE INTELLIGENCE OFFICER, SQUARD NO. I, THRISSUR. EXT.P2 : COPY OF RECEIPT NO. 199725 DATED 20.04.2009, AMOUNT TO RS. 1,01,000/- ISSUED BY THE INTELLIGENCE OFFICER, SQUARD NO. I, THRISSUR. EXT.P2(a) : COPY OF RECEIPT NO. 170613 DATED 27.05.2009, AMOUNT TO RS. 1,02,000/- ISSUED BY THE INTELLIGENCE OFFICER, SQUARD NO. I, THRISSUR. EXT.P2(b) : COPY OF RECEIPT NO. 170815 DATED 29.06.2009, AMOUNT TO RS. 1,03,000/- ISSUED BY THE INTELLIGENCE OFFICER, SQUARD NO. I, THRISSUR. EXT.P2(c) : COPY OF RECEIPT NO. 170842 DATED 29.07.2009, AMOUNT TO RS. 1,36,026/- ISSUED BY THE INTELLIGENCE OFFICER, SQUARD NO. I, THRISSUR. EXT.P3 : COPY OF ASSESSMENT ORDER DATED 24.03.2010 COMPLETED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 UNDER THE KERALA VALUE ADDED TAX ACT. EXT.P4 : COPY OF REQUEST DATED 04.11.2010 SUBMITTED BY THE PETITIONER U/S. 66 IF THE SAID ACT BEFORE THE 1ST RESPONDENT TO RECTIFY THE MISTAKE. EXT.P5 : COPY OF LETTER DATED 13.11.2010 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.16775 of 2011 ------------------------------- Dated this the 27th day of June, 2011. J U D G M E N T Against Ext.P3 assessment finalised with respect to the year 2007-08, the petitioner had preferred a rectification application under Section 66 of the Kerala Value Added Tax Act, as evidenced from Ext.P4. Grievance of the petitioner is that, without considering the pendency of the rectification application, coercive steps of recovery is being threatened. Under such circumstances, the petitioner seeks interference of this Court to direct an early disposal of Ext.P4 application and till then to stay the recovery steps. 2. Considering pendency of the statutory application for rectification, I am of the view that, interest of justice will be served if a direction is issued to the 1st respondent for an early disposal of such application and till then to restrain the recovery steps. 3. Therefore, the writ petition is disposed of directing the 1st respondent to consider and pass appropriate orders 2 W.P.(C).No.16775 of 2011 on Ext.P4 application, 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 the rectification application is disposed of by the 1st respondent as directed above, recovery of amounts covered under Ext.P3 shall be kept in abeyance. C.K.ABDUL REHIM, Judge ami/