IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 3RD FEBRUARY 2011 / 14TH MAGHA 1932 WP(C).No. 1709 of 2011(K) ---------------------------------------- PETITIONER(S): ------------------------- M/S.PEARL JEWELLERY, TIRUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.P.R.PREMAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR, SRI.K.HYMAVATHY. RESPONDENT(S): -------------------------- THE COMMERCIAL TAX OFFICER, TIRUR-676 306. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.1709 of 2011 ------------------------------------------- Dated this the 3rd day of February, 2011 J U D G M E N T ---------------------- The limited premise under which this writ petition was filed is against inaction of the respondent in not giving effect to Ext.P1 to P4 orders passed by the first appellate authority with respect to assessments for the years 1992-'93, 1994-'95, 1997-'98 and 2001-'02. 2. According to the petitioner, if modified assessments were issued on the basis of Ext.P1 to P4 orders, the petitioner will be entitled for refund of considerable amount of tax, already remitted during pendency of the appeals in question. The petitioner made various representations before the respondent seeking to give effect to the appellate orders and to make refund of the amounts. Ext.P5 is one of such representations submitted. Since no action was taken for effecting refund, the petitioner approached the respondent seeking information regarding steps taken, by submitting an application under the Right to Information Act. Ext.P6 is the request submitted in this regard. In Ext.P7 reply the respondent had informed that the assessments finalised pertaining to the years concerned are not traceable and W.P.(C).1709/11 -2- that a team of officers and staff were already engaged for tracing out the records. It is mentioned that the refund will be effected immediately after the records are traced out. 3. Considering the facts and circumstances as stated above, I am of the view that the writ petition can be disposed of directing the respondent to do the needful to finalise the matter at the earliest possible, at any rate within the time limit to be stipulated. 4. Therefore the writ petition is disposed of directing the respondents to give effect to Ext.P1 to P4 appellate orders and to effect refund if any due to the petitioner on the basis of modifications in the assessments, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb