IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 OP.No. 10325 of 2001(D) ----------------------- PETITIONER: ------------ R.C.DIOCESE OF CALICUT REP. BY REV.FR.JACOB JOSE, S/O.A.T.JOSEPH, PROCURATOR, R.C.DIOCESE OF CALICUT, BISHOP'S HOUSE, MALAPARAMBA, CALICUT-673 009. BY ADV. SRI.C.P.CHANDRASEKHARAN (CALICUT) SRI.M.SHAJU PURUSHOTHAMAN RESPONDENTS: ------------- 1. STATE OF KERALA REP. BY ITS SECRETARY, DEPARTMENT OF TAXES, 2. THE KERALA SALES TAX APPELLATE TRIBUNAL, KOZHIKODE. 3. THE SALES TAX OFFICER, III CIRCLE, CALICUT. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 25/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NOS.16525, 25447 & 27971/2001 IN OP NO.10325/2001 DISMISSED: 25.1.2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE.) APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER PASSED IN APPEALS WITH RESPECT TO CST BY THE 2ND RESPONDENT DT.28.4.2000. P2: .DO. KGST .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... O.P. No.10325 of 2001 .................................................................... Dated this the 25th day of January, 2008. JUDGMENT The O.P. is filed for direction to the respondents to grant refund of the sales tax paid based on orders of the Tribunal, produced as Exts.P1 and P2. Government Pleader submitted that even though refund orders are issued by the Tribunal, the Inspecting Assistant Commissioner has issued Garnishee orders for payment towards agricultural income tax. Since O.P. is pending for the last six years, all issues pertaining to agricultural income tax and sales tax of the petitioner would have been settled. The O.P. is disposed of directing the Assessing Officers both under the Agricultural Income Tax Act and Sales Tax Act to revise the orders in terms of orders passed for all the years upto date and forward the same to the Assistant Commissioner of Sales Tax for ordering adjustment, if at all required. If net result is refund to the petitioner, the same should be granted within three months from the date of production of copy of this judgment. If any further amount is due from the petitioner, respondents are free to proceed for recovery, if default is committed by the petitioner after service of revised orders and notice of demand. C.N.RAMACHANDRAN NAIR Judge pms