High Court Kerala High Court

R. Ranjith Krishnan vs Commercial Tax Officer-I on 22 October, 2007

Kerala High Court
R. Ranjith Krishnan vs Commercial Tax Officer-I on 22 October, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 31229 of 2007(P)


1. R. RANJITH KRISHNAN,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER-I,
                       ...       Respondent

2. DEPUTY TAHSILDAR (RR),

3. STATE OF KERALA,

                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :22/10/2007

 O R D E R
                   ANTONY DOMINIC, J.

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              W.P.(C) No. 31229 OF 2007 P
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           Dated this the 22nd October, 2007

                    J U D G M E N T

In relation to assessment years 2001-02 and 2002-

03, assessments were completed as per Exts. P2 and P3

declining the claim of the petitioner for exemption.

However, subsequently, Ext. P4 notification was issued

by the 3rd respondent granting exemption with effect

from 1-4-2000 and taking advantage of Ext. P4

petitioner submitted Exts. P5 and P6 applications for

rectification of Exts. P2 and P3. The only request

made before me is for a direction to the 1st respondent

to consider and pass orders on Exts. P5 and P6.

2. In view of Ext. P4, the petitioner will be

justified in applying for rectification as per Exts.

P5 and P6 and the 1st respondent ought to consider the

same without delay. Accordingly, I dispose of this

writ petition directing that the 1st respondent shall

pass orders on Exts. P5 and P6 as expeditiously as

possible, at any rate within four weeks of receipt of a

copy of this judgment. In the meantime the proceedings

WPC No. 31229/07 -2-

initiated for recovery pursuant to Exts. P2 and P3

shall be kept in abeyance for a period of six weeks.

Petitioner shall produce a copy of this judgment

before the 1st respondent for compliance.

ANTONY DOMINIC
JUDGE
jan/-