JUDGMENT The petitioner is an assessee under the Kerala General Sales Tax Act. Against the assessment orders for the years 2001-02, 2003-04 and 2004-05 the petitioner took up the matter before the appellate authority and by Ext. P1 order the Kerala Sales Tax Appellate Tribunal allowed the appeal before them in part and directed to modify the assessment for the year 2001-02 as found therein. The Deputy Commissioner (Appeals) allowed the appeals before him and directed modification of the assessment for the years 2003-04, 2004-05, by Exts. P2 & P3 orders. The petitioner's grievance in this writ petition is that assessing authority is not taking steps to pass modified assessment orders in accordance with the appellate orders. The petitioner therefore seeks the following reliefs : "(a) issue a writ of mandamus or any other writ or direction or order to direct the first respondent to modify the assessment orders for the years 2000-01, 2003-04 and 2004-05, in compliance of the directions in Ext. P1, P2 and P3 appellate orders, at the earliest and to refund the excess amount refundable for the respective years with interest, within a time frame fixed by this Hon'ble Court." I have heard the learned Government Pleader also. Once the appellate authority passes orders directing modification of the assessment, the assessing authority has a duty to pass orders in accordance with the appellate orders, expeditiously. In the above circumstances, I direct the 1st respondent to pass orders modifying the assessment in accordance with Exts. P1 to P3 appellate orders, if not already passed and refund any amounts if due within one month from the date of receipt of a copy of this judgment. This is subject to the condition that Exts. P1 to P3 have become final.