Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 29TH DAY OF JULY 2013 7TH SRAVANA, 1935 WP(C).No. 18797 of 2013 (Y) ---------------------------- PETITIONER(S): -------------------------- SEBASTIAN, NALONNUKATTIL, KUNNAMANGALAM.P.O., KOZHIKODE. BY ADV. SRI.P.P.JACOB RESPONDENT(S): ---------------------------- 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAX, KOZHIKODE-673006.
2. THE DEPUTY TAHSILDAR, TALUK OFFICE, REVENUE RECOVERY, KOZHIKODE-673004. R BY GOVERNMENT PLEADER SRI. MANOJ .P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-07- 2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18797 of 2013 (Y) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: COPY OF THE STATEMENT SHOWING THE PAYMENT OF SALES TAX BY THE PETITIONER FOR THE YEAR 2004 2005 DATED NIL. EXHIBIT P2: COPY OF THE STATEMENT SHOWING THE PAYMENT OF TAX BY THE PETITIONER FOR THE YEAR 2003 2004 DATED NIL. EXHIBIT P3: COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2003 2004 DATRED 1 1.2010. EXHIBIT P4: COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2004 2005 DATED 1 1.2010. EXHIBIT P5: COPY OF THE DEMAND NOTICE ISSUED BY SECOND RESPONDENT DATED 9 10.2012 FOR THE AMOUNT DUE AS ON 1.4.2003. EXHIBIT P6: COPY OF THE DEMAND NOTICE ISSUED BY SECOND RESPONDENT DATED 9 10.2012 FOR THE AMOUNT DUE AS ON 1.4.04. EXHIBIT P7: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENTS DATED 19 7.2013. RESPONDENT(S)' EXHIBITS NIL --------------------------------------- TRUE COPY P.A TO JUDGE SMM V.CHITAMBARESH,J.
= = = = = = = = = = = W.P.(C) No.18797 of 2013 = = = = = = = = = = = == = = = = Dated this the 29th day of July, 2013 JUDGMENT
The petitioner has filed Ext.P7 representation seeking to rectify the anomalies crept in Exts.P3 and P4 orders of assessment. The petitioner alleges that the entire payment made by him earlier had not been given credit to in Exts.P3 and P4 orders.
2. I direct the first respondent to consider Ext.P7 representation with notice to the petitioner within a period of one month. The petitioner shall be permitted to pay the requisite fee for treating Ext.P7 representation as one for rectification. The petitioner shall produce a copy of the writ petition with the judgment before the first respondent for compliance.
3. The coercive steps pursuant to Exts.P5 and P6 notices shall be put on hold till orders are passed on Ext.P7 representation by the first respondent as directed above. The writ petition is disposed of. V.CHITAMBARESH smm JUDGE 2 smm