IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 3771 of 2005(Y) ------------------------- PETITIONER: ------------ 1. C.M.ABUBACKER, PRESIDENT, MALAYA FOOTBALL CLUB, KUNNAMKULAM. 2. N.K.NAZAR, WORKING PRESIDENT, MALAYA FOOTBALL CLUB, KUNNAMKULAM. BY ADV. SRI.V.G.ARUN RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT (D) DEPARTMENT, TRIVANDRUM. 2. KUNNAMKULAM MUNCIPALITY, KUNNAMKULAM REPRESENTED BY ITS SECRETARY. BY ADV. SRI.GRASHIOUS KURIAKOSE FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF GOVT. ORDER DT.27.2.2004. P2: TRUE COPY OF APPLICATION FILED BY 1ST PETITIONER DT.26.10.2004. P3: TRUE COPY OF LETTER DT.16.11.2004. P4: TRUE COPY OF APPLICATION DT.21.12.2004. P5: TRUE COPY OF ACK. ACCEPTING THE PETITION DT.24.12.2004. P6: TRUE COPY OF REPRESENTATION DT.6.1.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.3771 of 2005 .................................................................... Dated this the 19th day of June, 2008. JUDGMENT The W.P. is filed for direction to the second respondent to grant refund of tax paid under the Kerala Local Authorities Entertainment Tax Act, 1961. The petitioners conducted a Football Tournament in Kunnamkulam in February-March 2004 and claimed exemption from payment of tax under the abovereferred Act. The Government vide Ext.P1 granted exemption entitling petitioners for refund of tax already remitted. Even though Municipality requested for modification of the Government Order, Government rejected the same. Consequently petitioners are entitled to refund in accordance with the statutory provisions. Counsel appearing for the Municipality submitted that petitioners' application in Form No.11 prescribed under Rule 44 will be considered and eligible refund will be granted on furnishing accounts and other details required under the Rules. Counsel for the petitioners referred to Ext.P5 wherein Municipality has acknowledged receipt of proper application from the petitioners. In the circumstances, W.P. is disposed of directing the second respondent to consider the application, call for particulars that are required for processing 2 the application, verify the same and grant eligible refund within a period of three months from the date of production of copy of this judgment. The petitioners will produce copy of this judgment and co-operate with the second respondent by producing documents required under the Rules. C.N.RAMACHANDRAN NAIR Judge pms