IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30754 of 2008(J)
1. M/S. MAR GREGORIOS ORTHODOX CHRISTIAN
... Petitioner
Vs
1. THE DEPUTY COMMISSIONER, COMMERCIAL
... Respondent
2. THE DY.COMMISSIONER (APPEALS),
3. THE COMMERCIAL TAX OFFICER (WC & LT)
4. INTELLIGENCE OFFICER (IB)
5. THE STATE OF KERALA REPRESENTED BY
For Petitioner :SRI.E.P.GOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :31/10/2008
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 30754 OF 2008 J
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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