IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 15TH JULY 2008 / 24TH ASHADHA 1930 WP(C).No. 19228 of 2008(L) ---------------------------------------------- PETITIONER: ----------------- K.BALASUBRAMANIAN, ANAND TIMBERS, COYALMANNAM, PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ---------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVT.SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19228 OF 2008 L -------------------------------------- Dated this the 15th July, 2008 JUDGMENT Petitioner challenges Ext.P1. By Ext.P1, the Officer has rejected the request for refund of the input tax. At the same time, petitioner has been called upon to pay tax with penal interest. As far as the refusal of refund is concerned, Ext.P1 is appealable and petitioner is to avail of the remedy available under law and I relegate the petitioner to pursue the said remedy. The further contention taken is that without there being an order passed, tax is demanded. It is stated that this is impermissible. In fact, what is stated in the impugned order Ext.P1, is as follows: "Please pay the balance tax with penal interest for various months" 2. Learned Government Pleader points out that it cannot be treated as a demand. The ultimate order that is passed is that the petitioner is not eligible for refund and the refund claim is ordered to be withheld. Therefore, recording the submission of WPC.19228/08 L 2 the learned Government Pleader that there is no demand for tax as such, the Writ Petition is disposed of, relegating the petitioner to pursue the remedy in respect of the refusal to grant refund before the appropriate Authority. K. M. JOSEPH, JUDGE kbk.