{"id":39319,"date":"2009-08-03T00:00:00","date_gmt":"2009-08-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-k-prathapan-vs-the-commercial-tax-officer-on-3-august-2009"},"modified":"2018-06-29T10:57:41","modified_gmt":"2018-06-29T05:27:41","slug":"p-k-prathapan-vs-the-commercial-tax-officer-on-3-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-k-prathapan-vs-the-commercial-tax-officer-on-3-august-2009","title":{"rendered":"P.K.Prathapan vs The Commercial Tax Officer on 3 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">P.K.Prathapan vs The Commercial Tax Officer on 3 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 21862 of 2009(C)\n\n\n1. P.K.PRATHAPAN, MANAGING DIRECTOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER,\n                       ...       Respondent\n\n2. THE FAST TRACK ASSESSMENT TEAM,\n\n3. THE DEPUTY TAHSILDAR (RR), TRICHUR-20.\n\n4. VILLAGE OFFICER, CHIYARAM, THRISSUR DIST\n\n                For Petitioner  :SRI.K.M.FIROZ\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :03\/08\/2009\n\n O R D E R\n                  P.R. RAMACHANDRA MENON J.\n                    ~~~~~~~~~~~~~~~~~~~~~~~\n                      W.P. (C) No. 21862 of 2009\n                    ~~~~~~~~~~~~~~~~~~~~~~~\n                Dated, this the 3rd day of August, 2009\n\n                                JUDGMENT\n<\/pre>\n<p>       The case of the petitioner is that, quite a lot of mistakes has been<\/p>\n<p>committed by the second respondent Fast Track Team, while passing<\/p>\n<p>the assessment order, in respect of the assessment year 2002 &#8211; &#8217;03 as<\/p>\n<p>evident from Ext.P3. Met with the said circumstances, the petitioner has<\/p>\n<p>preferred Ext.P4 petition for rectification and it is without any regard to<\/p>\n<p>the pendency of the said proceedings that the respondents are<\/p>\n<p>proceeding with the coercive steps as borne by Exts. P4 and P6, which<\/p>\n<p>is sought to be intercepted in the present Writ Petition.<\/p>\n<p>       2. The learned counsel for the petitioner submits that, on earlier<\/p>\n<p>occasions, similar course was pursued by the second respondent and<\/p>\n<p>in the said circumstances, the petitioner had approached this Court by<\/p>\n<p>filing WPC 6093 of 2009, which led to Ext.P1 judgment. As per Ext.P1,<\/p>\n<p>this Court permitted the petitioner to file necessary application for<\/p>\n<p>rectification; observing that, it was for the concerned officer to verify the<\/p>\n<p>orders with reference to the records and carry out the rectification to the<\/p>\n<p>extent required. It was also made clear that, if the Fast Track Team<\/p>\n<p>was not available, the matter had to be looked into by the Assessing<\/p>\n<p>Officer in charge. The learned counsel further submits that, pursuant to<\/p>\n<p>Ext.P1, the application preferred for rectification was favorably<\/p>\n<p>WP (C) No. 21862 of 2009<br \/>\n<span class=\"hidden_text\">                                   : 2 :<\/span><\/p>\n<p>considered, whereby Exts.P2, P2(a) and P2(b) rectified assessment<\/p>\n<p>orders were passed in respect of the relevant years. This being the<\/p>\n<p>position, the respondents 1 and 2 are bound to follow similar course in<\/p>\n<p>respect of the assessment year 2002 &#8211; &#8217;03 as well, submits the learned<\/p>\n<p>counsel.\n<\/p>\n<p>      3. Heard the learned Government Pleader as well.<\/p>\n<p>      4. Considering the facts and circumstances, the respondent 1<\/p>\n<p>and 2 are directed to cause Ext.P4 application for rectification to be<\/p>\n<p>considered and pass appropriate orders thereon in accordance with<\/p>\n<p>law, as expeditiously as possible, of course after giving an opportunity<\/p>\n<p>of hearing to the petitioner. This however shall be finalized at any rate<\/p>\n<p>within one month from the date of receipt of a copy of this judgment.<\/p>\n<p>      The Writ Petition is disposed of accordingly.\n<\/p>\n<\/p>\n<p>                               P. R. RAMACHANDRA MENON, JUDGE<\/p>\n<p>kmd<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court P.K.Prathapan vs The Commercial Tax Officer on 3 August, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 21862 of 2009(C) 1. P.K.PRATHAPAN, MANAGING DIRECTOR, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, &#8230; Respondent 2. THE FAST TRACK ASSESSMENT TEAM, 3. THE DEPUTY TAHSILDAR (RR), TRICHUR-20. 4. VILLAGE OFFICER, CHIYARAM, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-39319","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>P.K.Prathapan vs The Commercial Tax Officer on 3 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/p-k-prathapan-vs-the-commercial-tax-officer-on-3-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P.K.Prathapan vs The Commercial Tax Officer on 3 August, 2009 - Free Judgements of Supreme Court &amp; 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