IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT :- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 5TH NOVEMBER 2008 / 14TH KARTHIKA 1930 WA.No.1931 of 2008 ------------------------------- AGAINST THE JUDGEMENT IN OP.38325/2002 Dated 15/11/2007 .................... APPELLANT/PETITIONER: ------------------------------------ T.T.MICHEAL ANTONY, CHAIRMAN, PRIYADARSINI SOCIETY, REGISTRATION NO.K/108/85, PULIYANNUR P.O., PALA, KOTTAYAM DISTRICT. BY ADV. SRI.R.SUDHIR RESPONDENTS/RESPONDENTS: ---------------------------------------------- 1. THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ADDITIONAL SALES TAX OFFICER -III, PALA , KOTTAYAM DISTRICT. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ----------------------------------------------------- W.A.No.1931 of 2008 ---------------------------------------------- Dated, this the 5th day of November, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against the orders passed by the learned Single Judge in O.P.No.38325/2002 dated 15.11.2007. 2. The appellant before us is an assessee under the provisions of the Kerala General Sales Tax Act, 1963 (“KGST Act” for short). The assessee is of the opinion that, it is entitled for exemption from payment of tax under various Government Orders issued from time to time in exercise of the powers under Section 10 of the KGST Act. 3. The assessing authority has completed the assessment for the assessment year 1990-1991, and, has rejected the claim of the assessee for exemption from payment of tax. That order of the assessing authority has been confirmed by the first appellate authority, the second appellate authority and also by this Court. 4. Until and unless the orders passed by this Court are set aside by a superior Forum, in our opinion, the assessee cannot request the assessing authority to refund the tax collected by him pursuant to an W.A.No.1931/2008 -2- order of assessment and the demand notice issued. In that view of the matter, the reliefs sought for by the petitioner for refund of tax paid by it for the assessment year in question can never be granted by any Court much less this Court. Keeping this aspect of the matter in view, the learned Single Judge, in our opinion, has rightly dismissed the original petition. 5. In view of the above, we are of the opinion that the learned Single Judge has not committed any error, whatsoever, which would call for our interference. Accordingly, the appeal requires to be rejected and it is rejected. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS