IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 38611 of 2010(B)
1. THIRUMOORTHI KOUNDER
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER
... Respondent
For Petitioner :SRI.E.P.GOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :23/12/2010
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.38611 of 2010
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Dated this the 23rd day of December, 2010
J U D G M E N T
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Ext.P3 is the revised order of assessment issued
against the petitioner with respect to the year 2006-’07. The
petitioner had submitted Ext.P4 application seeking
rectification of Ext.P3 on the basis that there exists some
discrepancies in finalising the assessment. It is stated that
Ext.P4 is pending disposal before the 1st respondent. It is
the grievance of the petitioner that without considering
pendency of Ext.P4 application for rectification, coercive
steps of recovery has now been initiated to realise the
amounts under Ext.P3, on issuing Ext.P2 notice under the
provisions of the Kerala Revenue Recovery Act, 1968.
2. Considering the fact that the rectification
application is pending disposal before the assessing
authority, I am of the view that the writ petition can be
disposed of directing that authority to take appropriate
decision.
3. Under the above circumstances the writ petition
W.P.(C).38611/10-B -2-
is disposed of directing the 1st respondent to consider and pass
orders on Ext.P4 application, after affording an opportunity of
hearing to the petitioner, as early as possible, at any rate within
a period of one month from the date of receipt of a copy of this
judgment.
4. Till such time a decision is taken by the 1st respondent
as directed above, recovery of amounts covered under Ext.P3,
which is initiated on the basis of Ext.P2 demand shall be kept in
abeyance.
5. The petitioner will produce a copy of this judgment
before the 1st respondent for compliance.
C.K.ABDUL REHIM, JUDGE.
okb