IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 11TH JANUARY 2010 / 21TH POUSHA 1931 WP(C).No. 792 of 2010(Y) ------------------------ PETITIONER(S): --------------- M/S.MABLE WORLD, CHALAKUDY REPRESENTED BY ITS PROPRIETOR, SRI.M.O.SHABU BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, VAT CHALAKUDY. 2. THE INSPECTING ASSISTANT COMMISSIONER HEADED BY FAST TRACK ASSESSMENT, CHALAKUDY 3. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 792 of 2010 -------------------------------------- Dated, this the 11th day of January, 2010 J U D G M E N T The challenge involved in this Writ Petition is mainly against the way in which Ext.P3 and P4 orders have been passed under Section 17D, which according to the petitioner is not in conformity with the specific directions and observations made by the Division Bench of this Court in the Writ Appeal 1714/2009 and hence is under challenge. 2. The learned Government Pleader appearing on behalf of the respondents made available of a copy of the said verdict before this Court and fairly concedes the position with specific reference to the observations made in paragraph 10 of the said verdict. Considering the facts and circumstances, as analysed and appreciated in Exts.P3 and P4 impugned in the Writ Petition, it appears that the same do not tally with the requirements as per the mandate given by the Division Bench and hence the matter requires to be reconsidered. 3. In the above facts and circumstances, the impugned orders Exts.P3 and P4 are set aside and the respondents are directed to have the matter reconsidered and to pass appropriate orders in accordance with law; in the light of the observations made by the Division Bench of WP(C) No.792/2010 2 this Court as per the judgment dated 08.10.2009 in Writ Appeal 1714/2009. This shall be finalised after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that, till such final orders are passed afresh, all further proceedings to recover the amount allegedly due from the petitioner, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc