IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 1ST APRIL 2009 / 11TH CHAITHRA 1931 WP(C).No. 10212 of 2009(V) ---------------------------------------------- PETITIONER(S): ---------------------- WEST COAST POLYMERS PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR SRI. THOMAS MATHEW, KANKOLE, (VIA) PAYYANUR-670307, KANNUR DISTRICT. BY ADV. SRI.S.RAMESH BABU RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, KANNUR. 2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE. 3. THE ASSISTANT COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, PODIKUND, KANNUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2009 ALONG WITH W.P.(C).NO.10217/09V, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NOS. 10212/09V & 10217/09V -------------------------------------- Dated this the 1st April, 2009 JUDGMENT Heard the learned counsel for the petitioner and the learned Government Pleader. Petitioner claimed refund and that was partially rejected. Against the same, the petitioner has carried the matter in Appeal in Ext.P2 series in W.P.(C).No.10212/09 and Ext.P2 in W.P.(C).No.10217/09. Having heard the learned counsel for the parties, I feel that an urgent decision should be taken on the Appeals against partial refusal of the refund orders. Accordingly, the Writ Petitions are disposed of directing the second respondent in both the cases to consider and take a decision on Ext.P2 series in W.P.(C).No.10212/09 and Ext.P2 in W.P.(C).No. 10217/09 in accordance with law as expeditiously as possible and, at any rate, within a period of one month from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge