IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH DECEMBER 2010 / 29TH AGRAHAYANA 1932 WP(C).No. 37587 of 2010(W) --------------------------------------- PETITIONER: ------------------- SHRI K.C.VENUGOPAL, PROPRIETOR, M/S WE ARE AUTOMOBILES, KARUNAGAPPALLY, BRANCH M/S GAYATHRI AGENCIES, KUTTICKKATTIL, AYANI NORTH, KUTTICKKATTIL JUNCTION, S.V.MARKET P.O, KARUNAGAPPALLY-690 573. BY ADVS. SRI.T.M.SREEDHARAN, SMT.C.K.SHERIN, SRI.V.P.NARAYANAN. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT), COMMERCIAL TAXES, KOLLAM- 691 001. 2. THE DEPUTY COMMISSIONER (APPEALS) II, COMMERCIAL TAXES, KOLLAM- 691 001. 3. THE TAHSILDAR (REVENUE RECOVERY), KARUNAGAPPALLY- 690 573. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO.37587 of 2010 --------------------------------- Dated this the 20th day of December, 2010 JUDGMENT Against Ext.P3 revised order of assessment with respect to the year 2005-06, which is completed under section 25(1) of the KVAT Act, the petitioner had filed Ext.P5 rectification application before the 1st respondent. According to the petitioner, there is an error in the order with respect to rate of tax applied, as well as there is error in calculations, on the basis of other aspects. Grievance of the petitioner is that the 1st respondent is not considering and disposing Ext.P5 application and at the same time coercive steps of recovery has been initiated, pursuant to Ext. P1 demand notice to realise the amount covered under Ext.P3, by issuing notice as evidenced from Exts.P4 and P4(a). Hence the petitioner seeks interference of this court till the disposal of the rectification application by the 1st respondent. 2. Regarding merits of the rectification application, I am not expressing any view. However, since the rectification WP(C) .37587/2010 2 application is pending consideration and disposal, I am of the opinion that recovery steps can be directed to be kept in abeyance, till the disposal of the matter by the 1st respondent. 3. Accordingly the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P5 application, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment . 4. Till such time orders are passed on Ext.P5 application as directed above, recovery steps initiated as per Exts.P4 and P4(a), shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent. pmn/ C.K.ABDUL REHIM,JUDGE WP(C) .37587/2010 3