IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 8242 of 2008(F) ------------------------- PETITIONER: ------------ M/S.KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD (SIDCO), POST BOX NO.4 KADAVANTHRA, KOCHI 682 020, REPRESENTED BY AGM (MARKETING) S.AJITHKUMAR. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (ASST)III SPECIAL CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM. 2. DEPUTY COMMISSIONER (IN CHARGE) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.8242 of 2008 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT I do not find any justification to interfere with the impugned order whereunder the Deputy Commissioner has directed the Assessing Officer to reconsider exemption granted in respect of two amounts representing turnover of works contract and by treating the petitioner, a Government company as an agent of SSI units. The petitioner's grievance is that sufficient opportunity was not granted by the Deputy Commissioner before passing the impugned order. Since the Deputy Commissioner has only directed the Assessing Officer to verify facts, I do not think the petitioner has any grievance as of now. In the circumstances, I dispose of the W.P. directing the Assessing Officer to consider petitioner's case and make assessment after careful consideration of the points noted by the Deputy Commissioner in Ext.P4 order and petitioner's objections against the same. C.N.RAMACHANDRAN NAIR Judge pms