IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 34246 of 2006(B) -------------------------- PETITIONER(S): --------------- T.T.SHIJOY, PROPRIETOR, M/S.DEVI INTERNATIONAL, VIII/213, MANNARAPARAMBA, CHALISSERY P.O., PALAKKAD DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE ASSISTANT COMMISSIONER (ASSMT.), COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF FORM 21 CC APPLICATION DT.28.7.2006 BEFORE R4 ALONG WITH A COVERING LETTER. P2: TRUE COPY OF AN ORDER DT.19.9.2006 FROM R4 TO THE PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.34246 of 2006 .................................................................... Dated this the 28th day of November, 2008. JUDGMENT Refund application filed under Rule 47A of the KVAT Rules was turned down on account of delay of one day in filing the application. The statutory time limit at the relevant time was three months which was extended by one month till 31.7.2006. Thereafter by another proceeding, time was further extended till 28.2.2007. Since the petitioner's application was filed on 1.8.2006, it is within the extended time granted later by the Government. Consequently Ext.P2 is vacated with direction to the officer before whom refund application is filed, to consider the application and pass orders without any delay. W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms