IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 10421 of 2008(N) -------------------------- PETITIONER: ------------ JICKU JACOB, S/O. V.J.JACOB, VETTIKKATTIL HOUSE, NETTIKKATTIL HOUSE, NETTITHUZHA P.O., ANAKKARA, UDUMBANCHOLA TALUK, IDUKKI DISTRICT. BY ADV. SRI.G.HARIHARAN RESPONDENTS: ------------- 1. TAHSILDAR (RR), NEDUMKANDAM, IDUKKI DISTRICT. 2. VILLAGE OFFICER, ANAKKARA VILLAGE, ANAKKARA. 3. SALES TAX OFFICER, KATTAPPANA. 4. THE EXECUTIVE ENGINEER, MINOR IRRIGATION DIVISION, KATTAPPANA. 5. EXECUTIVE ENGINEER, PWD, DISTRICT PANCHAYATH DIVISION, IDUKKI. 6. DISTRICT COLLECTOR, IDUKKI. BY G.P. SRI.MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF NOTICE DT.28.6.2006 ISSUED UNDER SECITON 7 OF THE RR ACT DEMANDING A SUM OF RS.38,181/-. P2: TRUE COPY OF THE NOTICE DT.2.11.2006 ISSUED U/S.34S OF THE RR ACT DEMANDING A SUM OF RS.38,181/-. P3: TRUE COPY OF RECEIPT DT.5.3.2007 ISSUED BY THE VILLAGE OFFICER FOR HAVING RECEIVED A SUM OF RS.48,242/- FROM THE PETITIONER. P4: TRUE COPY OF THE REPRESENTATION DT.6.3.2007 SENT TO THE DISTRICT COLLECTOR, IDDUKKI. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10421 of 2008 .................................................................... Dated this the 10th day of April, 2008. JUDGMENT The petitioner's case is that tax recovered from petitioner's bills by the Irrigation Department is not given credit in the assessment. The petitioner has somehow paid the tax demanded and is now claiming refund. In the circumstances, W.P. is disposed of directing the third respondent to rectify the assessment and grant credit for payments made, if petitioner produces Form No.21C from the 4th or 5th respondent or any other person who has recovered tax from petitioner's bills. There will also be direction to respondents 4 and 5 to issue Form No.21C for recoveries and payment of tax from petitioner's work bills. If petitioner has grievance against the assessment order thereafter, petitioner can collect the order and file appeal before the appellate authority. If any excess amount is found paid by the petitioner, the same shall be refunded to the petitioner without any delay. C.N.RAMACHANDRAN NAIR Judge pms