IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL RAHIM THURSDAY, THE 25TH NOVEMBER 2010 / 4TH AGRAHAYANA 1932 WP(C).No. 34370 of 2010(U) ---------------------------------------- PETITIONER(S): -------------------------- K.P.VARGHESE, AGED 48 YEARS, S/O.K.V.PETER, WELGATE GARDEN, KURAVANKONAM, PATTOM PALACE ROAD, KOWDIAR, THIRUVANANTHAPURAM. BY ADV. SRI.D.SAJEEV RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. THE SECRETARY, KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM 695 001. 3. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM 695 001. R1 TO R3 BY SR. GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.34370 of 2010 ------------------------------------------- Dated this the 25th day of November, 2010 J U D G M E N T ---------------------- Limited prayer in this writ petition is for a disposal of Ext.P5 rectification application pending before the 2nd respondent. Aggrieved by orders imposing penalty, the petitioner had filed second appeals before the 2nd respondent Tribunal, which were disposed of through Ext.P1 common order passed by that Tribunal. Against Ext.P1 the petitioner had filed review petition as evidenced from Ext.P2. The review petitions were also dismissed by the Tribunal through Ext.P4 order. According to the petitioner, he had filed Ext.P5 rectification petition on the basis of certain new documents, which according to the petitioner, is having a serious bearing on the issue involved. 2. It is submitted that Ext.P5 application is pending consideration and disposal before the 2nd W.P.(C).34370/10- -2- respondent. Grievance of the petitioner is that coercive steps of recovery has now been initiated on the basis of Ext.P8 notice, without considering pendency of the rectification application. 3. Considering the facts and circumstances, I am of the view that the writ petition can be disposed of directing the 2nd respondent Tribunal to consider Ext.P5 and dispose of the same within a time limit. 4. In the result the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P5, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of 6 (six) weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb