IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 2668 of 2008(P) ------------------------------------- PETITIONER: ------------------- PAVILIONS AND INTERIORS INDIA PVT. LTD., XL-1641, PRESS CLUB ROAD, ERNAKULAM, COCHIN-11, REPRESENTED BY ITS MANAGER, T.K.MURALIDHARAN. BY ADV. SRI.R.MURALIDHARAN (AROOR). RESPONDENTS: ------------------------ 1. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, BANGRA MANJESWAR. 2. THE SALES TAX OFFICER, SALES TAX CHECK POST, BANGRA MANJESWAR. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. BY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.2668/2008-P: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT IN W.P.(C).NO.23835 OF 2004 (K) DTD. 12/08/2004. EXT.P.2: COPY OF THE CASH RECEIPT FOR PAYMENT OF RS.50000/- DTD. 13/08/04. EXT.P.3: COPY OF THE ORDER PASSED BY THE R.2. NO.ET.2343/2004-05 DT. 30/03/2005. EXT.P.4: -DO- NO.ET.2392/2004-05 DT. 30/03/2005. EXT.P.5: -DO- NO.ET.2402/2004-05 DT. 30/03/2005. EXT.P.6: -DO- NO.ET.2411A/2004-05 DT. 30/03/05. EXT.P.7: -DO- NO.ET.2432/2004-05 DT. 30/03/2005. EXT.P.8: COPY OF THE JUDGMENT IN W.P.(C).NO.17071 OF 2005 (G) DTD. 07/08/2005. EXT.P.9: COPY OF THE CASH RECEIPT DTD 04/07/05. EXT.P.10: COPY OF THE APPELLATE ORDER BY THE R.3. DTD 13/02/2007. EXT.P.11: COPY OF THE APPLICATION SUBMITTED BY THE PETITIONERS DTD. 30/06/2007. EXT.P.12: COPY OF THE REMINDER SENT BY THE PETITIONERS DTD. 20/08/2007. EXT.P.13: COPY OF THE REMINDER SENT BY THE PETITIONERS DTD. 25/09/2007. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 2668 OF 2008 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT The petitioner, who is a dealer under the KGST/CST Act, brought some goods from some other State, which were detained by the respondents demanding 'Entry tax'. Subsequently, the goods were released on the basis of Ext. P1 judgment and the petitioner satisfied a sum of ` 50,000/- in compliance thereof. 2. The liability fixed by the competent authority pursuant to the adjudication with respect to the 'Entry Tax' was challenged by the petitioner in appeal. During pendency of the above appeal, the petitioner was again made to approach this Court by filing W.P.(C) 17071 of 2005, which was disposed of as per Ext. P8 judgment, giving appropriate directions to appellate authority to finalize the appeal, subject to the condition that, the petitioner satisfied a further sum of ` 50,000/-, which is also stated as complied with. 3. Pursuant to Ext. P8 judgment, the third respondent/appellant authority considered the matter and allowed the appeal as borne by Ext. P10, following the ruling rendered by Division Bench of this Court reported in Thressiamma L Chirayil Vs. State of Kerala 2007 (1) W.P. (C) No. 2668 of 2008 : 2 : KLT 303. The petitioner preferred Ext. P11 followed by Exts. P12/ P13 reminders demanding refund of the amount already satisfied as per Exts. P1 and P8 verdicts. Grievance now projected is that the request is still to be acted upon by the concerned respondent. 3. Heard the learned Government Pleader as well. 4. No counter affidavit has filed by the respondents with regard to the claim put forth from the part of the petitioner for refund. In the above circumstances, the second respondent is directed to consider Ext. P11 to P13 and pass appropriate orders so as to facilitate refund of the amount satisfied by the petitioner pursuant to Exts. P1 and P8 judgment, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd