IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 24TH JUNE 2010 / 3RD ASHADHA 1932 WP(C).No. 18589 of 2010(W) ------------------------------------------ PETITIONER(S): ------------------------- L.RAJAMMAL, W/O.LOGANATHAN, AGED 55 YEARS, 13/2B, MURUGAPANDARAM STREET, SANKARI P.O., SALEM DISTRICT, TAMILNADU. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REP.BY THE SECRETARY TO GOVT., DEPARTMENT OF REVENUE, GOVT. SECRETRIAT, TRIVANDRUM. 2. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 3. THE INTELLIGENCE INSEPCTOR (SQUAD NO.II) COMMERCIAL TAXES, PALAKKAD. BY SR. GOVERNMENT PLEADER SI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 18589 of 2010-W ---------------------------- Dated this the 24th day of June, 2010. J U D G M E N T The case of the petitioner is that the petitioner is entitled to have the refund of the tax remitted by the petitioner, in view of Ext.P1 order dated 2.11.2009 passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Palakkad in T.A.No.184 of 2009. Seeking to implement Ext.P1 and to effect the refund, the petitioner has already filed Ext.P2 representation, which is pending before the third respondent. The prayer is to cause the necessary refund. 2. The learned Government Pleader appearing for the respondents submits that Ext.P2 representation can be caused to be considered and disposed of within a specified time and to effect the refund after ascertaining whether any further challenge is there in respect of Ext.P1. 3. In the above circumstances, the third respondent is directed to consider Ext.P2 representation and pass appropriate orders thereon, as expeditiously as possible, at any rate within one month from the date of receipt of a copy of this judgment. Refund if any, shall be effected as prescribed within one month thereafter. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab