The petitioner has approached this Court with the following prayers :
“(a) Issue a writ of mandamus or other appropriate writ, order or direction directing the first respondent to consider the request made vide Ext. P3 petitioner to adjust the excess tax to the demand as per Exhibit P1 order.
(b) Pending hearing and final disposal of the writ petition, this Hon'ble Court be pleased to grant stay of all further proceedings pursuant to Exhibit P4, notice.
(c) Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the interest of justice.”
2. The learned counsel for the petitioner submits that the petitioner does not intend to dispute the liability under Ext. P1 assessment order for the assessment year 2012 – '13 passed by the first respondent on 15.03.2013. The grievance of the petitioner is with regard to the coercive steps being pursued by the second W.P.(C) No. 28135 of 2014 : 2 :
respondent under the Revenue Recovery Act, vide Ext. P2, without any regard to the refund to be effected to the petitioner, based on Ext. P3. The learned counsel for the petitioner submits that the total refund to be effected to the petitioner is Rs. 1,44,168/- based on Ext. P3 and that the total liability sought to be satisfied by the petitioner vide Ext. P4 is to an extent of Rs. 1,90,924/-. The only prayer of the petitioner is to set off the amount of Rs. 1,44,168/- against the total liability of Rs. 1,90,924/-, as sought for by the petitioner vide Ext. P3 representation, simultaneously adding that the petitioner is ready to satisfy the balance amount forthwith.
3. Heard the learned Government Pleader as well, who submits that, though Ext. P3 representation is filed before the first respondent, by virtue of some administrative orders passed, the proceedings stand transferred to the Commercial Tax officer, Chengannur and it is for the said authority to have the matter considered and disposed of.
4. In the said circumstance, the Commercial Tax Officer, Chengannur is suo motu impleaded as the additional 4th respondent and the learned Government Pleader entered appearance on behalf of the said respondent as well. Accordingly, the additional 4th W.P.(C) No. 28135 of 2014 : 3 :
respondent is directed to consider and pass appropriate orders on Ext. P3 representation preferred by the petitioner for refund/set off and to finalize the proceedings in accordance with law, at the earliest, at any rate, within six weeks from the date of receipt of a copy of this judgment. The balance amount to be satisfied by the petitioner shall be cleared within 10 days from the date of receipt of communication as to the outcome of the finalization of the proceedings as above.
The petitioner shall produce a copy of this judgment along with copy of the writ petition before the additional 4th respondent for further steps.
The Writ Petition is disposed of.
kmd sd/-
P. R. RAMACHANDRA MENON, (JUDGE)