IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 4950 of 2005(L) ------------------------- PETITIONER: ------------ K. GOPALAKRISHNA PILLAI, S/O. RAGHAVAN PILLAI, GOVERNMENT CONTRACTOR, `GOURI PRASADOM', NJARAKKAL, PERINAD P.O., ANCHALUMMOOD, KOLLAM. BY ADV. SRI.C.UNNIKRISHNAN (KOLLAM) SRI.S.HARIKRISHNAN RESPONDENTS: ------------- 1. THE SECRETARY TO GOVT. OF KERALA, PUBLIC WORKS DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SUPERINTENDING ENGINEER, PWD BRIDGES & ROADS (SOUTH CIRCLE) TRIVANDRUM. 3. THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT (ROAD DIVISION) KOLLAM. 4. SALES TAX OFFICER, WORKS CONTRACT, AND LEXIOURY TAX, KOLLAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF RELEVANT PAGE WITH REGARD TO SALES TAX. P2: TRUE COPY OF LETTER DT.24.1.2000 SENT TO R5 BY PETITIONER. P3: TRUE COPY OF LETTER DT.2.2.2000 ISSUED BY R5 TO THE PETITIONER. P4: TRUE COPY OF JUDGMENT DT.28.1.02 IN OP 5589/01 OF THIS HON'BLE COURT. P5: TRUE COPY OF LETTER DT.16.11.02 ISSUED BY R3 TO THE PETITIONER. P6: TRUE COPY OF APPLICATION DT.22.11.03 REQUESTING FOR THE REFUND OF EXCESS SALES TAX SUBMITTED BY PETITIONER BEFORE R4. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.4950 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT Petitioner's grievance is that excess sales tax was recovered from work bills by the PWD authorities. In similar situation petitioner obtained Ext.P4 judgment from this court in January 2002 wherein this court directed the 4th respondent to consider petitioner's claim for refund. It is not known whether petitioner has got any refund pursuant to Ext.P4. In any case since the present grievance is also the same, W.P. is disposed of directing respondents 2 or 3 as the case may be, who have recovered sales tax from petitioner's bills, to issue Form No.21C, if not already issued, to the petitioner for production before the 4th respondent and it is for the petitioner to file return, if not already done, along with Form No.21C before the 4th respondent to make assessment, credit the tax recovered and grant eligible refund with applicable rate of interest. I make it clear that if tax deducted and remitted by the PWD is reimbursed to the petitioner, then the excess tax if any paid should be forfeited to the Government under Section 46A(1) of the KGST Act. Respondents 2 and 3 are directed to issue certificate pertaining to recoveries made from petitioner's bills and 2 reimbursements made towards the deducted tax for the petitioner to make application before the 4th respondent. The certificate should be issued by respondents 2 or 3 as the case may be, within one month from date of production of copy of this judgment and 4th respondent should pass orders after completing assessment within two months from date of production of certificate by the petitioner as stated above. C.N.RAMACHANDRAN NAIR Judge pms