IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH MAY 2009 / 5TH JYAISHTA 1931 WP(C).No. 13416 of 2009(V) -------------------------- PETITIONER(S): --------------- T.K.KUNHUKUNHAN, ARECANUT MERCHANT, CHALISSERY, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. BY GOVERNMENT PLEADER Mr.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 13416 OF 2009 ----------------------------------- Dated this the 26th day of May, 2009 JUDGMENT The petitioner is aggrieved of the proposal to reject the refund application and the denial of the part of the respondent to return the Form 'H' for curring the defects stated as noted by the departmental authorities. The respondent has filed a statement before this Court, stating that the Form 'H' submitted by the petitioner is defective on so many counts and with discrepancies with regard to the entries made therein. 2. The case of the petitioner is that unless and until the defective forms are returned, it will not be possible for the petitioner to have the defects cured by the supplier. The contention taken in the statement of respondent is that there is no provision to return the defective forms. Equally important is to note that no provision is cited from the part of the respondent as to the necessity to keep defective forms as part of the records of the department. In any view of the matter, the point of dispute involved in the present petition is rather too little and this court does not propose to go into the relative merits of the contentions as to the legal provision. WPC NO.13416/2009 2 3. Considering the facts and circumstances, it would be fit and proper to return the defective forms which are admittedly not acceptable to the department, for enabling the petitioner to pursue further steps. If the respondent so desires, he is at liberty to take authenticated photocopies of the defective 'H' forms submitted by the petitioner to keep them as part of the records. Subject to the above observation, the matter is disposed of making clear that the defective 'H' Forms shall be returned to the petitioner within two weeks. On receipt of such defective forms, the petitioner shall submit the proper 'H' forms after curing the defects within a further period of one month thereafter and till such time, the application submitted by the petitioner for refund shall be kept in abeyance, to be acted upon in the due course. (P.R.RAMACHANDRA MENON, JUDGE) dnc