IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 18TH AUGUST 2009 / 27TH SRAVANA 1931 WP(C).No. 23495 of 2009(F) -------------------------- PETITIONER: --------------- T.A.ABRAHAM, PROPRIETOR, QUALITY FASTENERS, FUNCTIONAL INDUSTRIAL COMPLEX, PERINGANDOOR P.O., THRISSUR DISTRICT, PIN-680 581. BY ADV. MR. V.P.SUKUMAR MR. BEJOY CHERIYAN RESPONDENTS: --------------- THE COMMERCIAL TAX OFFICER, WADAKKANCHERRY, THRISSUR DISTRICT. BY GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23495 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 18th day of August, 2009 JUDGMENT The grievance of the petitioner is against the inaction on the part of the first respondent, in not considering Exts. P4 and P5 representations; for modification of the assessment order in respect of the assessment years 1991 - '92 and to refund the excess amount paid by the petitioner with respect to the assessment year 1994 - '95 with interest as prescribed. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Exts. P4 and P5 in accordance with law, as expeditiously as possible, at any rate within 3 months from the date of receipt of a copy of this judgment. It is made clear that, if any amount is found as liable to be refunded to the petitioner, the same shall be disbursed within one month thereafter. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd