IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 13TH JUNE 2008 / 23RD JYAISHTA 1930 WP(C).No. 4827 of 2005(Y) ------------------------- PETITIONER: ------------ MARY ISSAC, PANAMPUNNAYIL, KOTTAYAM. BY ADV. SRI.JOHN RAMESH K.I.JOHN RESPONDENTS: ------------- AGRICULTURAL INCOME TAX OFFICER, KOTTAYAM. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF JUDGMENT IN OP 1530 OF 2001 DATED 15.1.2001 EXT.P2 TRUE COPY OF REVISED ORDER DATED 28.7.2001 EXT.P3 TRUE COPY OF THE LETTER DATED 17.4.2002 EXT.P4 TRUE COPY OF THE REFUND VOUCHER NO. 2603 DATED 17.6.2002 EXT.P5 TRUE COPY OF THE REFUND VOUCHER NO. 2602 DATED 17.6.2002 EXT.P6 TRUE COPY OF THE LETTER DATED 14.12.2002 EXT.P7 TRUE COPY OF LETTER DATED 15.9.2003 EXT.P8 TRUE COPY OF LETTER DATED 6.10.2003 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.4827 OF 2005 -------------------------------------------- Dated this the 13th day of June, 2008 JUDGMENT W.P. is filed for direction to the Officer to grant interest for belated refund of excess tax paid. W.P. is accordingly disposed of directing the Officer to compute the interest payable to the petitioner under Section 68(4) of the AIT Act and grant eligible interest within a period of two months from the date of production of a copy of this judgment by the petitioner. Petitioner can compute entitlement of interest and give a statement to the Officer for him to consider the same at the time of granting interest. If file is transferred to any other officer, such Officer will treat the above direction as one issued to him. (C.N. RAMACHANDRAN NAIR) Judge kk 2