IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH AUGUST 2009 / 21ST SRAVANA 1931 WP(C).No. 22912 of 2009(H) -------------------------- PETITIONER: --------------- M/S.PLAKKATTU GRANITES (P) LTD., PAYYANAMON, KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, JACOB THOMAS. BY ADV. MR. BECHU KURIAN THOMAS MS. NISHA JOHN RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PATHANAMTHITTA. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22912 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2009 JUDGMENT The claim of the petitioner is that, the excess tax collected from the petitioner as per Circular No. 11/2007 dated 28.2.2007 cannot have any valid existence, since the impugned Circular has already been set aside by this Court as per the decision rendered in M/s J. & S. Granites Co. & others Vs. State of Kerala (2009 (2) KHC 86). 2. The learned counsel for the petitioner submits that, the grievance projected in the Writ Petition has already been taken up before the 3rd respondent, who is yet to pass appropriate orders on Ext.P4, which compelled the petitioner to approach this Court by filing the present Writ Petition. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the third respondent is directed to consider and pass appropriate orders on Ext. P4 in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment and the amount, if any, to be refunded, shall be disbursed within one month thereafter. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd