LAWS(KER)-2012-4-141

DISHNET WIRELESS LTD AVS BUILDING M G ROAD Vs. COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE SECOND CIRCLE ERNAKULAM

Decided On April 20, 2012
DISHNET WIRELESS LTD Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) THE limited relief that is sought by the learned counsel for the petitioner is a direction to the first respondent to consider and pass orders on two rectification petitions submitted by the petitioner, evidenced herein by Exts.P13 and P14.

(2.) THE learned Government Pleader, on the other hand, submits that the assessment had been made solely on the basis of the return submitted by the petitioner and therefore, the assessment does not suffer from any error that require rectification as sought for by the petitioner. If there are any mistakes in the return submitted by the petitioner, he would have to file a revised return.

(3.) THIS writ petition is, in the above circumstances, disposed of directing the first respondent to consider Exts.P13 and P14 petitions for rectification submitted by the petitioner in accordance with law and to pass appropriate orders thereon, as expeditiously as possible and at any rate within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of being heard to the petitioner also. Until final orders are passed on Exts.P13 and P14 as directed above, all further action to recover the amounts assessed from the petitioner shall remain stayed.