IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 19799 of 2008(F) -------------------------- PETITIONER: ------------ A.J.MARIAM ALIAS ANNIE, PROPRIETRIX, M/S.COCHIN RUBBERS, 23B, MAJOR INDUSTRIAL ESTATE, KALAMASSERY 683 109. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, 1ST CIRCLE, KALAMASSERY. 2. THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, VIKHAS BHAVAN P.O., THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19799 OF 2008 F ```````````````````````````````````````````````````` Dated this the 23rd day of July, 2008 J U D G M E N T Prayers in the writ petition are as follows: (i) issue a writ of mandamus or any other appropriate writ order or direction to the 1st respondent to refund the amounts due to the petitioner under Exts.P1 and P3 with interest provided under section 44(4); (ii) issue a writ of mandamus or any other writ order or direction to the 1st respondent to modify the assessment in accordance with Ext.P4 order and refund the amounts due to the petitioner with interest as provided under section 44(4); (iii) issue a writ of mandamus or any other appropriate writ order or direction to the 1st respondent to return the security furnished for taking the registration. According to the petitioner, Ext.P4 is an order which is yet to be implemented and amounts are due by way of refund under Exts.P1 and P3. The petitioner has already filed Exts.P5 and P6 representations. 2. Having heard learned Government Pleader, I feel that WPC.19799/08 : 2 : the petitioner is entitled to the reliefs if the matter has become final. In such circumstances, writ petition is disposed of as follows. There will be a direction to the 1st respondent to modify the assessment as directed in Ext.P4 if Ext.P4 has become final in accordance with law within two months from the date of receipt of a copy of this judgment. Any amounts found due by way of refund will be given to the petitioner within a further period of one month from the date of the modification of the order. There will also be a direction to the 1st respondent to refund the amounts found due on the basis of Exts.P1 and P3 in accordance with law within a period of two months from the date of receipt of a copy of this judgment. The 1st respondent will also consider and take a decision on the question of returning the security furnished for taking the registration in accordance with law within two months from the date of receipt of a copy of this judgment. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE