ABDUL KHALAM Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE assessment in the case of the petitioner by the authorities under the 'Agricultural income tax and sales tax' was finalized in respect of the years 2004-05 to 2009-2010 as per Ext.P1 order dated 26.03.2010. According to the petitioner, the said order was defective in several respects and hence Ext.P2 application for rectification was filed on 01.02.2012.

(2.) ON being confronted with the Revenue Recovery proceedings during the pendency of the above proceedings, the petitioner was constrained to approach this Court by filing W.P. (C).No.6635/2012, which culminated in Ext.P4 judgment dated 19.03.2012, directing the petitioner to satisfy 50% of the disputed amount to have the 'rectification petition' to be considered and finalized; giving appropriate directions in this regard. The petitioner challenged the said verdict by filing W.A.No.652.2012, which was disposed of as per Ext.P5 by the Division Bench of this Court, observing that the petitioner did not have the entire extent of property concerned during the relevant period and accordingly, the liability mulcted by the learned Single Judge to effect deposit to the tune of 50% was reduced to '25%', which is stated as complied with. However, Ext.P6 order has been passed by the assessing officer on 21.05.2012 without referring to the above observation made by the Division Bench in Ext.P5, which in turn is sought to be challenged in this writ petition.

(3.) AFTER hearing both the sides, this Court finds that, the first respondent while passing Ext.P6 has adverted only to the judgment passed by the learned Single Judge in W.P.(C).No. 6635/2012, while no reference is made to Ext.P5 verdict passed by the Division Bench or as to the observations contained therein. This being the position, it is felt that the matter requires to be reconsidered by the first respondent, adverting to all the facts and figures. Accordingly, Ext.P6 is set aside and the first respondent is directed to reconsider and pass appropriate orders afresh. The proceedings as above shall be finalized in accordance with law, after hearing the petitioner, as expeditiously as possible at any rate within 'two months' from the date of receipt of a copy of this judgment.