THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN W.P.No.12171 and 12238 OF 2010 COMMON ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) In these two writ petitions the action of the respondent in not granting the refund claimed by the petitioner in their application in Form-XXIII dated 13.5.2009, for the assessment years 2003-04 and 2004-05 (APGST), is under challenge as being illegal and contrary to law. A consequential direction is sought to the respondent to refund the excess tax paid by them with interest at 12% per annum till the date of refund. The petitioner is a dealer on the rolls of the respondent. Pursuant to an assessment order being passed, for the assessment years 2003-04 and 2004-05 under the A.P.G.S.T. Act, 1957, the respondent determined the excess tax paid by them. The petitioner, thereafter, submitted applications in Form XXIII by registered post acknowledgment due, seeking refund of Rs.9,69,261/- and Rs.1,49,976/- respectively. Receipt of the said applications was acknowledged by the respondent. Petitioner is aggrieved by the fact that, despite a year having elapsed thereafter, no further action has been taken by the respondent to refund the amount paid by the petitioner in excess. After the Writ Petition was filed, the matter has suffered eight adjournments till date. Sri P. Balaji Varma, Learned Special Standing Counsel for Commercial Taxes, on instructions, would submit that the respondent has already initiated the process for refund of the said amount; a proposal has been sent to the Deputy Commissioner; his approval is awaited; and, if the hearing is adjourned by four weeks, refund would be made to the petitioner. As the Writ Petition has been pending on the file of this Court from 1.6.2010, and has suffered eight adjournments till date, we see no reason to grant further adjournment. In the light of the submissions made, across the bar, by the Learned Special Standing Counsel we consider it appropriate to dispose of the writ petitions directing the respondent to refund the amounts due to the petitioner, in accordance with law, within four weeks from today. Both the writ petitions are disposed of accordingly. However, in the circumstances, without costs. _____________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 30.12.2010 ASP