IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 9TH JANUARY 2008 / 19TH POUSHA 1929 WP(C).No. 35997 of 2004(I) -------------------------- PETITIONER: ------------ M/S.UNITED ELECTRO LINKS, KALAMASSERRY, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SHAJI SEBASTIAN. BY ADV. SRI.C.A.SADASIVAN SRI.B.V.JOY SANKER RESPONDENTS: ------------- 1. DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 2. THE SALES TAX OFFICER, WC & LT, OFFICE OF THE DEPUTY COMMISSIONER, ERNAKULAM. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDERS FOR THE YEAR 1996-97 DATED NIL. EXT.P2 TRUE COPY OF THE ASSESSMENT ORDERS FOR THE YEAR 1996-97 DATED NIL. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR THE YEAR 1997-98 DATED 14.3.2002 EXT.P4 TRUE COPY OF THE CERTIFICATE ISSUED BY THE AWARDERS DATED 28.1.99 EXT.P5 TRUE COPY OF THE FORM C ISSUED BY AWARDERS FOR THE YEAR 1997-98 DATED 14.10.97 EXT.P6 TRUE COPY OF THE ORDER OF THE APPELLATE ASSISTANT COMMISSIONER DATED 18.11.2003 EXT.P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.8.2002 FOR THE YEAR 1998-99 EXT.P8 TRUE COPY OF THE ORDER OF THE APPELLATE ASSISTASNT COMMISSIONER DATED 18.11.2003 EXT.P9 SERIES TRUE COPY OF THE COPIES OF THE CERTIFICATE AND REMITTANCE DATED 28.1.99 EXT.P10 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.7.2003 FOR THE YEAR 1999- 2000 EXT.P11TO P11(e) TRUE COPY OF THE REMITTANCE CERTIFICATES WITH DETAILS IN FORM NO. 21C EXT.P12 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.11.2003 FOR THE YEAR 2000-01 EXT.P13 TRUE COPY OF THE MONEY RECEIPT FOR ADVANCE TAX REMITTED DATED 2.6.2000 EXT.P14 TO P14(e) TRUE COPY OF THE REMITTANCE CERTIFICATES WITH DETAILS IN FORM NO. 21C EXT.P15 TRUE COPY OF THE CALCULATION STATEMENT BY THE PETITIONER REGARDING REFUND DUE DATED NIL. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 35997 OF 2004 -------------------------------------------- Dated this the 9th day of January, 2008 JUDGMENT W.P. is filed for direction to respondents to give credit for the tax deducted by awarders from the petitioner's bills. Credit has to be given strictly in terms of the provisions of the statute, which requires production of Form No.21C obtained by the petitioner from awarders. In fact petitioner should have furnished registration particulars to the awarders at the time of recovery from bills and had that been done, payment would have been made by the awarders before petitioner's assessing officer, in which case credit would have directly gone to the petitioner's account. It is for the petitioner to obtain Form No.21C and produce before the assessing officer at least now. If the petitioner produces Form No. 21C from the awarders within three months from now, there will be direction to the second respondent to rectify the assessment and give credit for the remittances made by them within one month thereafter. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge 2