IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 12866 of 2006(F) -------------------------- PETITIONER(S): --------------- A.M.PREMBUSHAN, RESIDING AT ARAYAMPARAMBIL HOUSE, VALAPAD BEECH P.O., THRISSUR DISTRICT. BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON RESPONDENT(S): --------------- 1. THE ADDITIONAL SALES TAX OFFICER (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. THE KERALA STATE ELECTRICITY BOARD, REPRESENTED BY ITS SECRETARY, VYDYUTHI BHAVAN, PATTOM, THIRUVANANTHAPURAM. R1 BY G.P. SRI. TEKCHAND ADV. SRI.JOSE J.MATHEIKEL, SC, KSEB FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE CERTIFICATE DATED 28.7.2001 EXT.P2 TRUE COPY OF THE DEDUCTION CERTIFICATES DATED 6.3.1999 EXT.P3 TRUE COPY OF THE FINAL ASSESSMENT ORDER DATED 31.1.2001 EXT.P4 TRUE COPY OF THE JUDGMENT DATED 21.5.2004 EXT.P5 TRUE COPY OF THE CERTIFICATE DATED 22.12.2001 EXT.P6 TRUE COPY OF THE CERTIFICATE DATED 27.12.2004 EXT.P7 TRUE COPY OF THE CERTIFICATE DATED 28.1.2005 EXT.P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.1.2005 EXT.P9 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.4.2005 EXT.P10 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.4.2005 EXT.P11 TRUE COPY OF THE CERTIFICATE DATED NILL EXT.P12 TRUE COPY OF THE CERTIFICATE DATED 30.5.2001 EXT.P13 TRUE COPY OF THE CERTIFICATE DATED 30.5.2001 EXT.P14 TRUE COPY OF THE CERTIFICATE DATED 21.3.2005 EXT.P15 TRUE COPY OF THE CERTIFICATE DATED 10.6.2002 EXT.P16 TRUE COPY OF THE CERTIFICATE DATED 7.8.2002 EXT.P17 TRUE COPY OF THE CERTIFICATE DATED 24.6.2004 EXT.P18 TRUE COPY OF THE CERTIFICATE DATED 1.3.2005 EXT.P19 TRUE COPY OF THE REPRESENTATION DATED 7.12.2005 EXT.P20 TRUE COPY OF THE REPRESENTATION DATED 7.12.2005 EXT.P21 TRUE COPY OF THE REPRESENTATION DATED 7.12.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 12866 OF 2006 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT Petitioner's case is that contract executed by him for KSEB was pure labour contract and no material was supplied by him. However, it is seen from the assessment order that petitioner paid the tax. It is thereafter that the petitioner filed rectification application before the Officer and according to the petitioner, petitioner is entitled to get refund of the tax paid. Government Pleader submitted that he has not received any instruction. I do not think any purpose will be served by keeping theWPC pending. If the petitioner's claim is genuine, refund will be granted without any delay. However, before granting refund, there will be direction to the first respondent to verify with KSEB whether tax paid is reimbursed by them to petitioner and if so, tax paid should be forfeited under Section 46(a)(i) of the Act and KSEB is free to apply for refund under Rule 31D. W.P. is disposed of directing the first respondent to consider petitioner's claime based on Exts. P19 to P21 and pass orders within two months from the date of production of a copy of this judgment by the petitioner. (C.N. RAMACHANDRAN NAIR) Judge kk 2