IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 2ND JUNE 2009 / 12TH JYAISHTA 1931 WP(C).No. 28437 of 2004(I) -------------------------- PETITIONER(S): --------------- SHERLY GEORGE, W/O.GEORGE, PROPRIETRIX, M/S.HAPPY INDUSTRIES, PERUMBAVOOR. BY ADV. SRI.D.KRISHNA PRASAD SRI.M.HARISHARMA RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY ITS SECRETARYTO REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ADDITIONAL SALES TAX OFFICER, II CIRCLE, PERUMBAVOOR. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF PETITION DATED 28.6.1997 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF ORDER DATED 19.7.2004 NO. 2314 1343/94-95 OF THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF ORDER DATED 19.7.2004 NO. 2314 1343/95-96 OF THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 28437 OF 2004 -------------------------------------------- Dated this the 2nd day of June, 2009 JUDGMENT W.P.C. is for direction to respondents to refund sales tax paid by the petitioner which according to petitioner is not payable by virtue of exemption available to it. The case of the petitioner is that petitioner's turnover is below Rs. 10 lakhs and during the relevant years 1994-95 and 1995-96 petitioner has no liability to pay tax. It is seen from Exts. P2 and P3 that assessments are completed adjusting the tax payment towards demand. In the circumstances, petitioner ought to have challenged the assessment orders in appeals and as the Officer has no power to modify the assessments already completed, W.P. is dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2