IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH MAY 2010 / 6TH JYAISHTA 1932 WP(C).No. 16303 of 2010(K) -------------------------- PETITIONER(S): --------------- K.M.NIZAR, CONTRACTOR, KOMBATHUMUKKIL HOUSE, ERAMAM, MUPPATHADOM P.O., ALUVA. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- THE COMMERCIAL TAX OFFICER, (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, MATTANCHERY. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 16303 OF 2010 -------------------------------------------- Dated this the 27th day of May, 2010 JUDGMENT The grievance of the petitioner is with regard to the callous inaction on the part of the respondent, in the matter of refund of the excess tax remitted. 2. The learned counsel for the petitioner submits that the inclusion of 'registration fee' with compounding fee in Ext.P2 is also not correct or proper; the same being contrary to the decision rendered by this Court in Kerala Electric Trades Association and another Vs. State of Kerala [(2004) 12 KTR 114], which contention is resisted from the part of the respondent, stating that the SLP preferred before the Apex Court against the said verdict is pending. However, it is revealed that the grievance of the petitioner has already been projected in Ext.P3 representation preferred before the respondent with regard to the question of refund and other aspects as referred above. 3. In the above circumstance, the respondent is directed to consider and pass appropriate orders on Ext.P3 in accordance with law, as expeditiously as possible, at any rate, within 'six weeks' from the date of receipt of a copy of this judgment. If any amount is found as liable to be returned to the petitioner by way of refund, the same shall be disbursed to 2 WP(C) No. 16303/2010 the petitioner with interest as specified under Section 44(4) of the Act within a further period of one month thereafter. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc