IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 14TH OCTOBER 2008 / 22ND ASWINA 1930 WP(C).No. 19867 of 2008(M) -------------------------- PETITIONER(S): --------------------- M/S.NEO FOOTCRAFTS (P) LTD. MATHA SHOPPING ARCADE, THODUPUZHA REPRESENTED BY ITS DIRECTOR, ISSAC JOSEPH. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ----------------------- 1. THE INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA. 2. THE COMMISSIONER OF COMMERCIAL TAXES VIKAS BHAVAN P.O., THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEM FINALLY HEARD ON 14/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 19867/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF ORDER NO.22090053/95-96 DTD. 30.7.2004. EXT. P2 : TRUE COPY OF ORDER DTD. 11.10.2004. EXT. P3 : TRUE COPY OF ORDER NO.22090053/98-99 DTD. 1.4.2004. EXT. P4 : TRUE COPY OF APPEAL ORDER STA 970 TO 972/03 DTD. 19/12/03. EXT. P5 : TRUE COPY OF 2ND APPEAL ORDER NO.TA 343 TO 345/04 DTD. 21.3.2006. EXT. P6 : TRUE COPY OF REPRESENTATION DTD. 17.3.2008. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 19867 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 14th day of October, 2008 JUDGMENT I heard learned counsel for the petitioner and the learned Government Pleader. 2. Complaint in this writ petition is regarding non- implementation of Ext.P2 as also Ext.P4 order. Petitioner has voiced its grievances in Ext.P6. The writ petition is disposed of directing the first respondent to consider and take a decision on Ext.P6 in accordance with law within three weeks from the date of receipt of a copy of this judgment and to refund to the petitioner any amount found liable to be refunded with interest as per law. (K.M. JOSEPH, JUDGE) sb