IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 31ST OCTOBER 2008 / 9TH KARTHIKA 1930 WP(C).No. 30754 of 2008(J) ----------------------------------------------- PETITIONER(S): ---------------------- M/S. MAR GREGORIOS ORTHODOX CHRISTIAN STUDENT MOVEMENT (MGOCSM) CHAIROS CENTRE, A WING OF THE MALANKARA ORTHODOX SYRIAN CHURCH, BUILDING, NO.17/475A, CMS COLLEGE ROAD, KOTTAYAM - 686001, REP. BY FR. PRINCE MATHEW, OFFICE MANAGER. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): ------------------------- 1. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION KOTTAYAM. 2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. THE COMMERCIAL TAX OFFICER (WC & LT) CIVIL STATION, KOTTAYAM. 4. INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, KOTTAYAM. 5. THE STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNEMT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 30754 OF 2008 J -------------------------------------- Dated this the 31st October, 2008 JUDGMENT Petitioners seek a direction to the first respondent to dispose of Exts.P2 and P2(a) Appeals and to declare their eligibility to concessional rate of tax. Heard the learned counsel appearing for the petitioners and the learned Government Pleader. The chief complaint of the petitioners is that though the petitioners filed a delay condonation petition invoking Section 20A of the KVAT Act, the first respondent has transferred the Appeal files along with Exts.P3 and P3(a) early hearing petitions to the second respondent. This is stated to be illegal. Learned Government Pleader submits that the first respondent transferred the files to the second respondent, as Exts.P2 and P2(a) are filed as Appeals. A perusal of Exts.P2 and P2(a) as also the submissions in the Writ Petition would also show that they are actually filed as Appeals. Learned counsel for the petitioners owns up the mistake and he submits that they WPC.30754/08 J 2 ought to have been filed as applications. Learned Government Pleader, however, submits on instructions that the first respondent will call back Exts.P2 and P2(a) from the second respondent and will take a decision thereon in accordance with law treating them as applications under Section 20A of the Act. Recording the said submission of the learned Government Pleader, the Writ Petition is disposed of directing the first respondent to take a decision on Exts. P2 and P2(a) in accordance with law, within a period of two weeks from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge