IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 23RD OCTOBER 2009 / 1ST KARTHIKA 1931 WP(C).No. 30008 of 2009(U) ----------------------------------- PETITIONER(S): ------------------- K.C.ELDHO,KALLUVILAYIL HOUSE, THONIPPARA, PUTHUR P.O.,TRICHUR. BY ADV. SRI.T.H.ABDUL AZEEZ RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER (INC AND LT) COMMERCIAL TAXES, TRICHUR. 2. THE DEPUTY CHIEF ENGINEER, TRANSMISSION CIRCLE, KSE BOARD, MALAPPURAM R1 BY GOVERNMENT PLEADER MR.C.K.GOVINDAN R2, K.S.E.B BY STANDING COUNSEL. MR.P.P.THAJUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 30008 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of October, 2009 J U D G M E N T 1. Petitioner is a Civil Contractor executing works on behalf of the Kerala State Electricity Board at different places. With respect to amount of tax deducted by the 2nd respondent and paid to the authorities of the Commercial Taxes Department, the petitioner sought credit and also refund of the excess payments, as input tax credit remaining unadjusted. Ext.P3 is an application submitted in this regard before the 1st respondent, in Form No. 21CC as per Rule 47 A of the Kerala Value Added Tax Rules,2005. 2. Complaint of the petitioner is that inspite of Ext.P3 application submitted as early as on 25.02.2009, and inspite of reminder letter issued as evidenced by Ext.P4 on 08.10.2009, the 1st respondent is not taking any action to consider and dispose of the application. Therefore the petitioner is seeking directions from this court in this regard. W.P.(C)No. 30008 of 2009 -2- 3. Heard learned counsel for the petitioner, standing counsel appearing for the 2nd respondent, and Government Pleader appearing on behalf of the 1st respondent. Considering facts and circumstances of the case, I am of the opinion that the writ petition can be disposed of directing the 1st respondent to consider and pass orders of Ext.P3 application. 4. In the result, the writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P3 application for refund, after affording opportunity of hearing to the petitioner and also to the 2nd respondent, as early as possible at any rate within a period of one month from the date of receipt of copy of this judgment. C.K. ABDUL REHIM JUDGE shg/