IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 7508 of 2007(R) ------------------------- PETITIONER: ------------ M/S.R.R.CONSTRUCTION CIVIL CONTRACTORS THENGODE P.O,, THRIKKAKARA, ERNAKULAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER, P.N.RAVINDRANATH. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: ------------- 1. THE SALES TAX OFFICER (W.C & L.T) OFFICE OF DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 2. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 3. THE SALES TAX OFFICER (W.C & L.T) OFFICE OF DEPUTY COMMISSIONER COMMERCIAL TAXES, PALAKKAD. 4. THE KERALA STATE HOUSING BOARD, THIRUVANANTHAPURAM. REPRESENTED BY ITS SECRETARY. R1 TO 3 BY G.P. SRI.C.K.GOVINDAN R4 BY ADV. POOVAPPALLY M.RAMACHANDRAN NAIR,SC.KSHB THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBTS: P1:TRUE COPY OF THE ASSESSMENT ORDER DT.30.6.2004 PASSED BY R1 FOR THE YEAR 2000-01. P2: .DO. 2001-02. P3: .DO. 2002-2003. P4: TRUE COPY OF APPEAL FOR THE YEAR 2001-02 DT.4.12.2004 FILED BY PETITIONER BEFORE THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, EKM. P5: .DO. 2002-03 .DO. P6: TRUE COPY OF JUDGMENT DT.26.5.2003 OF THIS HON'BLE COURT IN WP(C) NO.15970/2003. P7: TRUE COPY OF FORM 21C ISSUED BY R4 FOR THE YEAR 2000-01. P7(A): .DO. 2001-02. P7(B): .DO. 2002-03. P8: TRUE COPY OF LETTER DT.6.11.04 SENT BY R1 TO R3. P9: TRUE COPY OF RR NOTICE DT.17.2.07 ISSUED BY R2. P10: TRUE COPY OF STATEMENT SHOWING THE DEMAND IN THE ASSESSMENT ORDERS AND TDS DEDUCTED FROM THE PETITIONER FOR THE RESPECTIVE YEARS. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.7508 of 2007 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT The petitioner is a contractor engaged in construction for the Housing Board. The W.P. was filed for direction to the Housing Board to issue Form No.21C covering recoveries and payment of tax. The petitioner has submitted that certificates have been issued by the Housing Board. Balance is only for the officer to verify the certificates and to give credit for the tax recoveries. The W.P. is accordingly disposed of directing the first respondent to verify the assessments completed and pending and issue assessment orders or rectify the orders giving credit for the tax recoveries and payments made by the Housing Board in petitioner's account based on Form No.21C produced by the petitioner. Revised orders should be issued by the officer within one month from the date of production of copy of this judgment by the petitioner along with documents. C.N.RAMACHANDRAN NAIR Judge pms