IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 30TH JULY 2010 / 8TH SRAVANA 1932 WP(C).No. 22362 of 2010(U) -------------------------- PETITIONER: --------------- THE MANAGING DIRECTOR, MAYILVAHANAM MOTORS,SHORNUR,REPRESENTED BY C.A.ABRAHAM(JR). BY ADV. SRI.P.GOPALAKRISHNA MENON SRI.M.JITHESH MENON RESPONDENT: --------------- THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER),PALAKKAD. BY GOVT. PLEADER SRI. BIJU CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. --------------------------- W.P.(C) No. 22362 OF 2010 -------------------------- Dated this the 30th day of July, 2010 J U D G M E N T The petitioner is challenging Ext.P4 demanding tax arrears with regard to Exts.P1 and P2 applications filed by the petitioner in 'form G' for exemption in respect of the stage carriage bearing No.KL-9/L-9367 for the different periods in question. 2. The learned Government Pleader appearing for the respondent submits on instructions, that after filing the writ petition, the matter was properly considered by the respondent and exemption has been granted on Exts.P1 and P2. However, in the meanwhile the petitioner satisfied the tax liability and as such, the petitioner is very much entitled to have refund. It is also stated by the learned Government Pleader that even though exemption has been granted with respect to the period mentioned in Exts.P1 and P2, there are some other periods as well for which the petitioner is liable to pay the tax and that the same is being dealt with separately. In the above circumstances, the writ petition is disposed of recording the above submission and without prejudice to the rights and liberties of the petitioner to file necessary application for refund WPC No.22362/2010 2 in respect of the period covered by Exts.P1 and P2; which however shall be subject to the liability of the petitioner to discharge the tax in respect of the other relevant periods, if any. The respondent shall pass necessary orders as to the nature and extent of liability if any in this regard, and the same shall be communicated to the petitioner as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. P.R.RAMACHANDRA MENON (JUDGE) vps WPC No.22362/2010 3 WPC No.22362/2010 4