IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 5TH FEBRUARY 2010 / 16TH MAGHA 1931 WP(C).No. 3827 of 2010(C) ------------------------- PETITIONER(S): --------------- M/S.KINGSWAY RUBBER PRODUCTS PVT.LTD.,KE LACHANDRA NAGAR, CHINGAVANAM, KOTTAYAM-686 531, REP. BY ITS DIRECTOR, SRI.JOSEPH THOMAS. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, II CIRCLE, KOTTAYAM. 2. THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOTTAYAM. 3. THE COMMISSIONER, DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 3827 of 2010 -------------------------------------- Dated, this the 5th day of February, 2010 J U D G M E N T The case of the petitioner is that the revised assessment proceedings in respect of the petitioner have already been completed as borne by Ext.P2 and accordingly, a sum of Rs.1,52,492/- held as 'excess' payment has been ordered to be refunded to the petitioner. The grievance of the petitioner is that, despite passing the said order as early as on 01.04.2009 and inspite of the claim put forth before the 1st respondent as borne by Exts.P3 and P4, the actual disbursement is yet to be effected, which in turn is sought to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Exts.P3 and P4 in the light of Ext.P2 and finalise the same, within one month from the date of receipt of a copy of this judgment and effect the disbursement within two weeks thereafter. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc