IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH DECEMBER 2009 / 24TH AGRAHAYANA 1931 WP(C).No. 36030 of 2009(W) ---------------------------------------- PETITIONER(S): ------------------------ K.A.NAISAN, KATTOLIPARAMBIL, ST.JOSEPH CHURCH ROAD, CHALAKKUDY, THRISSUR DISTRICT. BY ADVS. MR.V.P.SUKUMAR MR.BEJOY CHERIYAN RESPONDENT(S): -------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, 1ST CIRCEL, ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.36030 OF 2009 ------------------------------ Dated this the 15th day of December, 2009 J U D G M E N T ---------------------- 1. Penalty imposed on the petitioner under Section 29A of the Kerala General Sales Tax Act, 1963 (KGST Act) was reversed in appeal as evidenced from Ext.P3 order of the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam, dt.20.9.2006. Consequently the 1st respondent had issued Ext.P4 refund order, directing refund of an amount of Rs.35,000/-. Ext.P4 is dt.15.7.2009. Grievance of the petitioner is that inspite of Ext.P3 & P4 orders, the refund has not so far been effected. The petitioner made a request in this regard on 14.8.2009, as evidenced from Ext.P5. Still the respondents have not taken any action on the matter. Therefore the petitioner seeks direction for effecting refund of the amount along with interest claimed under Section 44(4) of the KGST Act. 2. Having considered facts and circumstances of the case I find no valid reason for withholding payment to the petitioner. Therefore the writ petition can be disposed of on issuing necessary directions to the respondents to effect refund at the earliest. W.P.(C).36030/09-W 2 3. Accordingly the respondents are directed to take effective steps for refund of the amount ordered under Ext.P3 & P4, at the earliest, and to disburse the amount along with interest if any liable, as early as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb