IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 21ST AUGUST 2008 / 30TH SRAVANA 1930 WP(C).No. 25118 of 2008(M) -------------------------- PETITIONER: ----------------- M/S VAJRA INFRASTRUCTURES & PROJECTS, INDEEVARAM, PARACKAL LANE, NEAR GOVERNMENT DISPENSARY, EDAPPALLY, KOCHI -24, REPRESENTED BY AJITHKUMAR, PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER (AA), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. DY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 4. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.25118 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of August, 2008 JUDGMENT Petitioner challenges Ext.P1 order of assessment. It seeks a direction to the third respondent to dispose of Ext.P5 application. The further prayer is for a direction to the second respondent to dispose of Ext.P2 appeal and Exts.P3 and P4 petitions after the application filed by the petitioner as Ext.P4 has been disposed of. 2. Heard learned counsel for the petitioner and the learned Government Pleader. 3. Petitioner claimed the benefit of compounding. By Ext.P1 assessment was completed rejecting the claim for compounding. Petitioner preferred appeal accompanied by application seeking stay and application for early hearing. In the meantime, VAT Act is amended by introducing Section 20A. It is the case of the petitioner that it empowers the third respondent to condone delay in applying for compounding. It is accordingly, petitioner has submitted Ext.P5 before the third respondent. Having heard the parties, the writ petition is disposed of as follows: WPC.25118/2008. 2 There will be a direction to the third respondent to take up Ext.P5 and take a decision thereon in accordance with law within a period of two weeks from the date of receipt of a copy of this judgment. I make it abundantly clear that I have not expressed any view regarding the maintainability of the petition or on the merits of the matter before the third respondent under Section 20A. There will be a further direction to the second respondent to take up Ext.P3 stay petition and take a decision thereon in accordance with law within two weeks from the date of decision on Ext.P5. Till such time as a decision is taken on Ext.P3, proceedings pursuant to Ext.P6 will be kept in abeyance. (K.M. JOSEPH, JUDGE) sb