IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 5TH MARCH 2009 / 14TH PHALGUNA 1930 WP(C).No. 5222 of 2009(W) ------------------------------------- PETITIONER(S): ---------------------- M/S. UNITED ELECTRICALS MAIN ROAD, VADAKKANCEHRRY,PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER K.P. VARGHESE. BY ADV. SMT.S.K.DEVI RESPONDENT(S): -------------------------- THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, ALATHUR, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5222 of 2009-W ---------------------------------------------- Dated, this the 5th day of March, 2009 J U D G M E N T Petitioner is a firm and an assessee under the Kerala Value Added Tax Act. The case of the petitioner in brief is as follows: Petitioner filed application in Form 21 CC vide Ext.P1 for refund of the unadjusted input tax during the year 2005-2006. According to the petitioner, by Ext.P2 the claim was rejected. Now, by Ext.P7, application for refund for the year 2006-2007 is rejected. The prayers in the writ petition is to quash Ext.P7, to consider Exts.P1, P3 along with Ext.P4 and to complete the assessments for 2005-2006, 2006-2007 and 2007-2008 and refund the excess amount after adjusting towards dues. I heard learned counsel for the petitioner and learned Government Pleader. Learned counsel for the petitioner would submit that assessments may be completed. As far as Ext.P7 order is concerned, it is appealable under Section 55. 2. The writ petition is disposed of as follows: WPC No.5222/2009 -2- There will be a direction to the respondent to complete the assessment for the years 2005-2006, 2006- 2007 and 2007-2008, in accordance with law, within a period of three months from the date of production of a copy of this judgment. Proceedings on the basis of Ext.P7 will be kept in abeyance for one month in order to enable the petitioner to approach the appellate authority under Section 55. (K.M.JOSEPH) JUDGE. MS