IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 17TH JUNE 2008 / 27TH JYAISHTA 1930 WP(C).No. 15469 of 2008(N) ----------------------------------------------- PETITIONER: ------------------ M.M.ABDUL KAREEM, PROPRIETOR, M/S.AMINA TIMBER INDUSTRIES, NELLIKUZHI, KOTHAMANGALAM. BY ADV. SRI.P.V.BABY SRI.A.N.SANTHOSH RESPONDENTS: ---------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM. 2. THE SALES TAX OFFICER, KOTHAMANGALAM. 3. THE DISTRICT TREASURY OFFICER, MALAPPURAM. 4. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 15469 OF 2008 N -------------------------------------- Dated this the 17th June, 2008 JUDGMENT Petitioner is the Proprietor of a Timber Unit. The vehicle and goods of the petitioner were intercepted and upon the petitioner furnishing Bank Guarantee, the vehicle and the goods were released to him. Ext.P1 penalty order was issued by the first respondent, which was set aside by the Appellate Assistant Commissioner vide Ext.P2. This order came to be upheld by the Appellate Tribunal. Petitioner made applications for refund of the penalty amount and Ext.P3 came to be passed. In Ext.P3, it was specifically stated that since there is no scope for filing TRC in the case, the order of the Appellate Assistant Commissioner has to be given effect to, and an order was passed for refund of the penalty amount of Rs.43,884/=. The said order is dated 7.12.2007. Petitioner has approached this Court claiming refund as ordered in Ext.P3 with 18 per cent interest from 1.1.2003 till payment and also award of costs. I heard the WPC. 15469/08 N 2 learned Government Pleader also. Learned Government Pleader pointed out that this is a matter which should be considered by the second respondent and an appropriate decision taken. Having regard to all facts, the Writ Petition is disposed of directing the second respondent to disburse the amount due to the petitioner as per Ext.P3 within three weeks from the date of receipt of a copy of this Judgment. The second respondent will also pay the amount due as interest as per law within a period of six weeks from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge