IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 20TH AUGUST 2008 / 29TH SRAVANA 1930 WP(C).No. 37424 of 2007(E) ---------------------------------------------- PETITIONER: ------------------ K.ACHUTHAN, S/O.AMBU, AGED 80 YEARS, TIMBER MERCHANT, CHERUKUNNU P.O., KANNUR DIST. BY ADV. SRI.V.RAMKUMAR NAMBIAR RESPONDENTS: ----------------------- 1. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR. 2. ADDITIONAL SALES TAX OFFICER-II, IIND CIRCLE, KANNUR. 3. THE DISTRICT COLLECTOR, COLLECTORATE, KANNUR. BY GOVERNMENT PLEADER SHRI K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO. 37424 OF 2007 E PETITIONER'S EXHIBITS: EXT.P1TRUE COPY OF RECEIPT DATED 30.3.2005 FOR RS.1 LAKH. EXT.P1(A) TO P1(G) SERIES: TRUE COPIES OF SIMILAR RECEIPTS EVIDENCING PAYMENTS OF AMOUNT BY THE PETITIONERS (SEVEN NUMBERS). EXT.P2TRUE COPY OF ORDER OF THE 1ST RESPONDENT IN R.P.97/2003 DATED 7.9.2005. EXT.P3TRUE COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT DAQTED 24.10.2005. EXT.P4TRUE COPY OF REPRESENTATION DATED 24.10.2005 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5TRUE COPY OF COMMUNICATION DATED 2.11.12005 ISSUED BY THE SECOND RESPONDENT. EXT.P6TRUE COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER DATED 5.6.2006. RESPONDENTS' EXHIBITS: NIL // TRUE COPY// PS TO JUDGE K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 37424 OF 2007 E -------------------------------------- Dated this the 20th August, 2008 JUDGMENT The prayer in the Writ Petition is as follows: "Issue a writ of mandamus or such other appropriate order or direction directing the respondent to refund the entire amount of Rs.2,66,000/= paid in excess by the petitioner with interest at the rate of 18% per annum in the interest of justice to the petitioner or in the alternative grant set off to the petitioner towards future amounts due and payable by the petitioner towards sales tax." 2. Heard the learned counsel for the petitioner and the learned Government Pleader. By Ext.P2 order, the first respondent allowed the Revision Petition filed against the order imposing penalty. In the meantime, by Ext.P1 Receipts, petitioner has made the payment. Petitioner has sought refund by filing Ext.P3, P4 and P6 representations. Ext.P2 is dated 7.9.2005. I feel that either the amount should be refunded or the WPC.37424/07 E 2 amount should be adjusted against any future liability. Accordingly, the Writ Petition is disposed of directing the second respondent to refund the entire amount due to the petitioner in accordance with law with interest which is payable under the Statute, within a period of six weeks from the date of production of a copy of this Judgment. In case there is any amount due from the petitioner, it is open to the second respondent to adjust the amount due to the petitioner against the same. If the second respondent adjusts the amount, petitioner will be informed of the same within a period of two months from the date of production of a copy of this Judgment. The directions which have been issued in this Judgment need be complied with only if Ext.P2 has become final. Sd/= K. M. JOSEPH, JUDGE kbk.