IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 37503 of 2009(G) ----------------------------------------- PETITIONER(S): ------------------------ M/S. BHARAT SANCHAR NIGAM LIMITED, TRANSMISSION PROJECTS, CTSD COMPLEX, GANDHI NAGAR, KOCHI-20, REPRESENTED BY ITS SUB DIVISIONAL ENGINEER, SRI.SIBI RAJ K.S. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, III CIRCLE, ERNAKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.37503 of 2009 -G ------------------------------ Dated this the 20th day of January, 2010. J U D G M E N T The petitioner has approached this Court claiming refund of the Entry Tax paid in different check posts when the concerned goods were brought over to Kerala. According to the petitioner, this amount comes to more than Rs.80 lakhs. The case of the petitioner is that various petitions, representations and requests have already been submitted before the second respondent, as borne by Exts.P2 series; but the same have been kept in cold storage. It is contended that the goods do not come within the purview of the 'Act' so as to have suffered any tax liability. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the second respondent is directed to consider and pass appropriate orders on Ext.P2, P2a, P2b and P2c requests in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON ab JUDGE //True Copy//