IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 15850 of 2008(J) -------------------------- PETITIONER: ------------ K.P.INDRABALAN, KACHIYIL PUTHEN VEEDU, CHARUMOODU.P.O, MAVELIKKARA. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------- SALES TAX OFFICER, IIND CIRCLE, PEROORKADA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 15850 OF 2008 J ```````````````````````````````````````````````````` Dated this the 22nd day of July, 2008 J U D G M E N T Prayer in the writ petition is as follows. “ (i) To direct the respondent to effect the refund of amounts due to the petitioner as per Exts.P7 and P8 orders with interest from expiry of 90 days from the dates on which Exts.P1 and P3 appellate orders are served on him by issue of writ of mandamus or such other writ or order or direction.” 2. A statement is filed by the respondent wherein it is stated as follows: “ It is humbly submitted that on receipt of the judgment from this Hon'ble Court, the then Commercial Tax Officer had already addressed Tahsildar, Mavelikkara vide his letter dated 19.9.2007 and letter dated 18.12.2007 to forward chellan of remittance relating to arrears due from the petitioner. The Tahsildar vide his letter dated 9.1.2008 has reported the details of remittance of arrears due. The Commercial Tax Officer has already ordered the refund of excess amount of Rs.2,00,000/- (Two lakhs only) vide order No.1112 1752/89-90, dated 16.1.2008 and WPC.15850/08 : 2 : Rs.1,44,782/- (One lakh forty four thousand seven hundred eighty two only) vide order No.1112 1752/90-91 dated 16.1.2008. In the meantime the said officer concerned entered on leave and was already transferred to Ranni. The present officer who took charge on 23.5.2008 have issue TR 65 form for verification to sub treasury Mavelikkara. The refund voucher will be issued on receipt of duly verified TR 65 from the Treasury.” 3. I heard learned counsel for the petitioner and learned counsel for the respondent. Learned counsel for the petitioner submits that the manner in which the interest has to be calculated has been laid down by this Court in Abraham Chacko Vs. Additional Sales Tax Officer [2006 (1) KLT 186]. 4. In the light of the statement filed by the respondent, writ petition is disposed of recording the same and directing the respondent to pay the amount due to the petitioner by way of refund within a period of six weeks from the date of receipt of a copy of this judgment with interest payable as per law. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE