IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 3831 of 2011(D) ------------------------- PETITIONER:- ------------------ M.V.SOJUMON, WORKS CONTRACTOR, MALAMEL HOUSE, KAKKANAD, KOCHI-30. BY ADV. SRI.AUGUSTINE JOSEPH SRI.J.JULIUS SMITH SRI.K.S.ROCKEY RESPONDENTS:- --------------------- 1. THE COMMERCIAL TAX OFFICER, (WC & LT), OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (WC), ERNAKULAM. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. = = = = = = = = = = = = WP(C).No.3831 of 2011-D. = = = = = = = = = = = = Dated this the 8th February, 2011. J U D G M E N T Grievance of the petitioner is against Ext.P3 assessment completed with respect to the year 2004-'05, computing rate of tax @ 5.6%, whereas the petitioner is liable only for payment of tax @ 2.3%. It is stated that, pointing out the error as above, a rectification petition was filed before the 1st respondent, as evidenced from Ext.P4. The petitioner had also submitted a reminder as evidenced from Ext.P5. Grievance of the petitioner is that, without considering pending of Exts.P4 and P5, the matter was referred for recovery, and pursuant to revenue recovery steps initiated, Ext.P6 notice was issued against him. Under such circumstance the petitioner seeks direction for a disposal of Exts.P4 and P5 on an early basis and till then to restrain the revenue recovery steps. 2. Heard; learned Government Pleader appearing for the respondents. WP(C).No.3831 of 2011-D. 2 3. Considering the fact that the rectification application and the reminder submitted by the petitioner are pending consideration and disposal before the 1st respondent, I am of the view that the writ petition can be disposed of with direction to the said authority to expedite the matter and to take a decision at the earliest. 4. Therefore, the 1st respondent is directed to consider and pass orders on Exts.P4 and P5 as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within one month from the date of receipt of a copy of this Judgment. 5. Till such time orders are passed by the 1st respondent as directed above, recovery of amounts covered under Ext.P3, which is now initiated on the basis of Ext.P6, shall be kept in abeyance. C.K.ABDUL REHIM, (Judge) Kvs/-