IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 28TH SEPTEMBER 2010 / 6TH ASWINA 1932 WP(C).No. 28866 of 2010(G) ---------------------------------- PETITIONER(S): ------------------ M/S. SPML INFRA LIMITED (FORMERLY, SUBHASH PROJECTS & MARKETING LIMITED) FIRST FLOOR, THYKKOOTTATHIL BUILDINGS PLG NO.12/166 M, THRIKKAKARA, COCHIN-25, REPRESENTED BY ITS ASST. MANAGER SUNIL ARLAND BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE,THIRUVANANTHAURAM. 2. COMMERCIAL TAX OFFICER (W.C.) O/O THE ASSISTANT COMMISSIONER (WC & LT) COMMERCIAL TAXES, ERNAKULAM -19. R1 & R2 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SVS/ C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 28866 OF 2010 ------------------------------------ Dated this the 28th day of September, 2010 JUDGMENT The petitioner filed annual return with respect to the assessment year 2008-09 before the second respondent. According to the petitioner, if the assessment is finalised, the petitioner will be entitled for refund of an amount of Rs.95,21,008/-. Ext.P2 application was submitted before the second respondent seeking refund of the said amount. Complaint of the petitioner is that the second respondent is not finalising assessment with respect to the year 2008-09. It is also complained that the return filed with respect to the last quarter of the year 2009-10 as well as first quarter of the year 2010-11 were not accepted for want of payment of the tax due, inspite of request made by the petitioner to adjust the amounts by accepting annual return. Ext.P4 series notices are also issued with respect to finalisation of assessment under Section 25 (1) pertaining to the three quarters of the year 2009-10. Under the above 2 WP(C) No. 28866/2010 circumstances, the petitioner is seeking directions against second respondent to effect refund on the basis of Ext.P1 annual return and also to quash Ext.P4 series notices. 2. Learned Government Pleader, on the basis of instructions, submitted that, along with Ext.P4 series notices the petitioner was also served with notice proposing finalisation of assessment with respect to the year 2008-09, under Section 25 (1) of the Kerala Value Added Tax Act. The petitioner had received the notice on 20.08.2010. The petitioner had not so far submitted any objection nor had co- operated with the second respondent for finalising the assessment. It is submitted that the claim for refund is not sustainable. However it is conceded that the matter will be decided by finalising assessment with respect to the year 2008-09. 3. Under the above circumstances, I do not find any reason to withhold finalisation of assessments as contemplated through Ext.P4 series notices. At the same 3 WP(C) No. 28866/2010 time if the petitioner is ready to co-operate with the second respondent for finalising the assessment of the year 2008-09 the same can be directed to be completed within a stipulated time. 4. Accordingly, the Writ Petition is disposed of directing the second respondent to finalise the assessment with respect to the year 2008-09 at the earliest possible, at any rate within a period of one month, simultaneously with finalisation of the proceedings which is now initiated pursuant to Ext.P4 series notices. 5. Needless to say that the second respondent shall effect refund or adjustment if any due, on finalisation of the assessment for the year 2008-09, without any further delay after finalising the assessment concerned. C.K. ABDUL REHIM JUDGE dnc