IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 26922 of 2011(M) -------------------------- PETITIONER: ------------------ M/S. SOLAR PRODUCTS, MUDICAL PO, PERUMBAVOOR 683 547. BY ADV. SRI.M.K.SUBHAKARAN RESPONDENTS: ----------------------- 1. COMMERCIAL TAX OFFICER, FACILITATION CENTRE, COMMERCIAL TAXES, W.ISLAND, KOCHI 682 003. 2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR 683 542. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, VIKAS BHAVAN PO, THIRUVANANTHAPURAM 695 033. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMG W.P (C) No.26922/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE FORM No.21 FOR THE YEAR 2006-2007. EXT.P1(a) : TRUE COPY OF THE FORM No.21 FOR THE YEAR 2007-2008. EXT.P1(b) : TRUE COPY OF THE FORM No.21 CC FOR THE YEAR 2008-2009. EXT.P1(c) : TRUE COPY OF THE FORM No.21 CCFOR THE YEAR 2009-2010. EXT.P1(d) : TRUE COPY OF THE FORM No.21 CC FOR THE YEAR 2010-2011. EXT.P2 : TRUE COPY OF THE IMPORT INVOICE. EXT.P3 : TRUE COPY OF THE BILL OF LADING IS 14/COCH-F DATED 26-08-2011. EXT.P4 : TRUE COPY OF THE BILL OF ENTRY ISSUED BY CUSTOMS DEPARTMENT. EXT.P5 : TRUE COPY OF THE LETTER DATED 07-10-2011. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE AMG S.SIRI JAGAN, J. ================== W.P.(C).No. 26922 of 2011 ================== Dated this the 28th day of October, 2011 J U D G M E N T The petitioner is a trader in timber. He was paying advance tax at the rate of 12.5% for transport of timber to Perumbavoor. Plywood, block board etc. manufactured out of timber, were being sold at 2% tax under the Kerala Value Added Tax Act, against C forms. Consequently, the petitioner became entitled to refund of excess tax already paid by way of advance tax. According to the petitioner, an amount of ` 9,82,084/- is due as refund to the petitioner. The petitioner has already filed Exts.P1 and P1(d) applications for refund of the same. The petitioner has now imported 100 numbers of Gurjan round logs. According to the petitioner, advance tax payable in respect of the same is much less than the refund due to the petitioner. Therefore, the petitioner seeks the following reliefs; “(i) issue a writ of mandamus directing the 1st respondent to release the imported timber on furnishing bank guarantee for Rs.750838/-. (ii) issue a writ of mandamus directing the 2nd respondent to consider Exhibit P1 to P1(d) refund applications filed in Form 21B and 21CC and effect refund as expeditiously as possible since Rs. 982084/- is unnecessarily blocked which cannot be utilised in the business.” 2. The learned Government Pleader submits that the applications for refund cover only ` 4.50 lakhs. She further points out that insofar as payment of advance tax is a statutory condition, the w.p.c.26922/11 - : 2 :- petitioner cannot avoid that liability. 3. I have considered the rival contentions in detail. 4. I am not inclined to direct the respondents to permit the petitioner to transport goods on bank guarantee. However, I am of opinion that insofar as the petitioner has filed Exts.P1 to P1(d) refund applications, the same shall be disposed of expeditiously. Accordingly, I dispose of this writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P1 to P1(d) applications for refund, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge