By Advs. Sri.harisankar v. Menon Smt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 20TH DAY OF DECEMBER 2016/29TH AGRAHAYANA, 1938 WP(C).No. 40520 of 2016 (L) ------------------------------------------ PETITIONER(S) :------------------------- S.VISWANATHAN, M/S. VEE YES ENTERPRISES, PANTHALKKALMEDU, THENKURISSI, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S) : ---------------------------- 1.AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,ALATHUR- 678 541. 2.THE INSPECTING ASST. COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,CHITTUR- 678 101.DEPARTMENT OF COMMERCIAL TAXES,CHITTUR- 678 101. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1:COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 31.03.2016. EXHIBIT P2:COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 11.04.2016. EXHIBIT P2(A): COPY OF RETURN FILED BY THE PETITIONER DATED 16.05.2016. EXHIBIT P3:COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 29.04.2016. EXHIBIT P4:COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5:COPY OF PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 25.11.2016. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.40520 of 2016 ---------------------------------------- Dated this the 21[st] day of December 2016 J U D G M E N T The petitioner has approached this Court challenging Ext.P3assessment order dated 29/04/2016 in respect of the assessmentyear 2015-16. 2.The Learned counsel for the petitioner submits thatsince there were errors apparent on the face of the record, thepetitioner had submitted Ext.P5 rectification petition. 3.Having regard to the aforesaid factual situation, I donot think it necessary to go into the merits of the contentionsurged. I am of the view that the competent authority shallconsider Ext.P5 and pass appropriate orders within a specifiedtime. Accordingly, this writ petition is disposed of as under: (i)The 1[st] respondent shall consider Ext.P5 and passappropriate orders within a period of one month from the date ofreceipt of a copy of this judgment. W.P.C.No.40520/2016 2 (ii)Until such time, recovery proceedings pursuant toExt.P3 shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr