IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 7TH JANUARY 2010 / 17TH POUSHA 1931 WP(C).No. 34940 of 2009(J) -------------------------------------- PETITIONER(S): ---------------------- MONSON JOB, KALLUKULAM CONSTRUCTIONS, PATHANAMTHITTA. BY ADV. MR.S.SANTHOSH KUMAR, SMT.LISSY JOSE.P. RESPONDENT(S): ------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM. 3. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, PATHANAMTHITTA. 4. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT & LUXURY TAX) PATHANAMTHITTA. 5. THE TAHSILDAR (R.R.) PATHANAMTHITTA. R1 TO R5 BY GOVERNMENT PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 34940 OF 2009 ......................................................................... Dated this the 7th January , 2010 J U D G M E N T The main grievance of the petitioner is that Ext. P7 application filed by the petitioner for rectification of the error under Section 43 of the KGST Act before the first respondent had been considered by a lower authority, who had passed Ext. P8 order, which is not correct or sustainable either on facts or in law and hence is sought to be intercepted in the present Writ Petition. 2. The learned Government Pleader appearing for the respondents rather concedes the factual position to the above extent, however submits that the matter can be reconsidered by the first respondent/Commissioner, who is the appropriate authority in this regard . 3. In the above facts and circumstances, Exg.P8 passed by the Deputy Commissioner (LW) on Ext.P7 application preferred by the petitioner is set aside and the first respondent is directed to consider and pass appropriate orders on Ext.P7, after giving an opportunity of hearing to the petitioner, as expeditiously as W.P.(C) No. 34940 OF 2009 2 possible, at any rate, within two months from the date of receipt of a copy of the judgment. It is also made clear that till such orders are passed on Ext.P7, all further proceedings pursuant to Ext. P9 shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk