IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 WP(C).No. 7267 of 2006(M) ------------------------------------- PETITIONER: ------------------- RAJAGIRI JEWELLERS, MANANTHAVADY, REPRESENTED BY IT'S MANAGING DIRECTOR, SRI.ABDUL RASHEED, S/O.MOIDEEN, AGED 38 YEARS, RESIDING AT KANAKKASSERRY HOUSE, ANDUKKUNNAM P.O.MANANTHAVADY. BY ADV. SRI.ABRAHAM MATHEW. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAXES, SECRETARIAT, THIRUVANATHAPURAM. 2. THE APPELLANTE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 3. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, MANANTHAVADY. R1 TO R3 BY GOVT. PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.7267/2006-M: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE DEMAND NOTICE ISSUED BY THE R.3. PURSUANT TO THE ORDER OF ASSESSMENT FOR THE YEAR 2002-2003 DTD. NIL. EXT.P.2: COPY OF THE APPELLATE ORDER IN S.T.A. NO.947/2003 BEFORE THE R.2. DTD. 24/08/03. EXT.P.3: COPY OF THE REVISED ORDER OF ASSESSMENT PASSED BY THE R.3. IN RESPECT OF THE YEAR 2002-2003 DTD. 06/12/2004. EXT.P.4: COPY OF THE REFUND APPLICATION MADE BEFORE THE R.3. DTD. 24/12/2004. EXT.P.4.A: COPY OF THE ACKNOWLEDGMENT TO THE REFUND APPLICATION RECEIPT DTD. 24/12/2004. EXT.P.5: COPY OF THE 2ND APPLICATION BEFORE THE R.3. DTD. 25/08/2005. EXT.P.5.A: COPY OF THE ACKNOWLEDGMENT DTD. 27/08/2005. EXT.P.6: COPY OF THE STATEMENT PASSED BY THE R.3. DTD 06/12/2004. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 7267 OF 2006 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 JUDGMENT Pursuant to Ext. P3 revised assessment order, the petitioner is stated as entitled to get refund of ` 1,77,044/- being the excess amount collected towards tax, registration charges and interest from the petitioner in respect of the assessment year 2002 -'03. 2. Heard the learned Government Pleader as well. 3. No counter affidavit has been filed by the respondents disputing the claim. In the above circumstance, the 3rd respondent (whose designation is stated as changed as the Commercial Tax Officer, Manathawady) is directed to consider the matter and to pass appropriate orders, causing the due amount, to be disbursed to the petitioner with interest as provided under the Statute. The proceedings in this regard shall be finalized and the disbursement shall be effected, 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. P. R. RAMACHANDRA MENON, JUDGE kmd