IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 1829 of 2010(C) --------------------------------- PETITIONER(S): ------------------------- M/S.COCHIN RESIDENCY 42/747, K.K.PADMANABHAN ROAD, AYYAPPANKAVU, KOCHI 682 018, REP BY MANAGING PARTNER K.S.PREMANAND. BY ADVS.MR.C.A.SADASIVAN MR.S.ABU BAKER KUNJU MR.JOY P.JOSE MR.RAMAN JANARDHANAN MR.K.N.KRISHNAN NAMBOOTHIRI MR.SOJAN MATHEW RESPONDENT(S): ------------------------- 1. STATE OF KERALA REP BY SECRETARY (TAXES) GOVT. SECRETARIAT,TRIVANDRUM. 2. COMMERCIAL TAX OFFICER 3RD CIRCLE, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No. 1829 of 2010-C ------------------------------ Dated this the 20th day of January, 2010. J U D G M E N T The petitioner has approached this Court challenging the callous inaction on the part of the concerned authority in finalising Ext.P2 petition for rectification with regard to the claim of the petitioner for refund of the excess turn over tax. 2. Heard the learned Government Pleader as well. 3. Considering the rival submissions, this Court finds it fit and proper to have the matter finalised by giving appropriate directions to the second respondent to consider and finalise Ext.P2 in accordance with law. Accordingly, the second respondent is directed to consider and pass appropriate orders on Ext.P2 in accordance with law, of course after giving an opportunity of hearing to the petitioner. This shall be finalised 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 ab JUDGE