IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH APRIL 2008 / 19TH CHAITHRA 1930 WP(C).No. 34222 of 2007(Y) -------------------------------------- PETITIONER: ------------------ SWASTIK SALES AGENCIES, BASAR ROAD, KOCHI-2, REPRESENTED BY ITS PROPRIETOR, RAMBILAS AGARWAL. BY ADV. SRI.C.J.XAVIER RESPONDENTS: ---------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, OPP.MUSEUM, THIRUVANANTHAPURAM. 2. THE DIRECTOR OF TREASURIES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 34222/2007 Y APPENDIX PETITIONER'S EXHIBITS EXT.P1A. COPY OF THE CASH RECEIPT NO. 198333 DT. 16/08/88 BEING SECURITY REALISED BY THE INTELLIGENCE INSPECTOR, CTD, MALAPPURAM ON VEHICLE CHECKING. EXT.P1B. COPY OF THE CASH RECEIPT NO. 71218 DT. 21/08/88 BEING SECURITY REALISED BY THE ST INSPECTOR, ST CP, VELANTHAVALAM, ON VEHICLE CHECKING. EXT.P1C. COPY OF THE CASH RECEIPT NO. 176115 DT. 18/8/89 BEING SECURITY REALISED BY THE S.T. INSPECTOR, STC P KARUKUTTY, ON VEHICLE CHECKING. EXT.P1D. COPY OF THE CASH RECEIPT NO. 176121 DT. 18/08/89 BEING SECURITY REALISED BY THE S.T. INSPECTOR, STCP KARUKUTTY, ON VEHICLE CHECKING. EXT.P1E. COPY OF THE CASH RECEIPT NO. 143488 DT. 27/08/92 BEING SECURITY REALISED BY THE S.T. INSPECTOR ST CO MUTHANGA, IN VEHICLE CHECKING. EXT.P2A. COPY OF THE ORDER NO. VC. 265/88-89 DT. 29/1/96 ISSUED U/S. 29(A4) BY THE SALES TAX OFFICER ENQUIRY MATTANCHERRY. EXT.P2B. COPY OF THE ORDER NO. E. 1155/88-89 DT. 28/12/88 U/S. 29(A4) BY THE SLAES TAX OFFICER (ENQUIRY) PALAKKAD. EXT.P2C. COPY OF THE ORDER NO. 1272/89-90 7/7/90 BY THE SALES TAX OFFICER (ENQUIRY) ERNAKULAM. EXT.P2D. COPY OF THE ORDER NO. OR. 1273/89-90 DT. 20/1/94 BY THE SALES TAX OFFICER (ENQUIRY) MATTANCHERRY. EXT.P2E. COPY OF THE ORDER NO. 522/92-93 DT. 6/3/00 BY THE SALES TAX OFFICER (ENQUIRY) MATTANCHERRY. EXT.P3. COPY OF THE STATEMENT SHOWING DETAILS OF SECUIRTY REALISED, OFFICER WHO HAS REALISED THE SECURITY AND DETAILS OF OFFICER IN WHOSE CREDIT THE SECURITY REALISED HAS BEEN CREDITED. EXT.P4. COPY OF THE LETTER DT. 29/10/04 TO THE SALES TAX OFFICER, MANJERI, FOR REFUND OF THE AMOUNT O.R. NO. VC. 265/88-89. EXT.P4(1). COPY OF THE LETTER DT. 20/3/2007 TO THE SALES TAX OFFICER, MANJERI FOR REFUND OR. NO. VC. 265/88-89. EXT.P5. COPY OF THE LETTER DT. 20/11/2006 TO THE SALES TAX OFFICER, MANJERI FOR REFUND O. R NO. 1670/88-89. EXT.P5(1). COPY OF THE LETTER DT. 20/3/07 TO THE STO, MANJERI, FOR REFUND O.R. NO. 1670/88-89. WP(C) NO: 34222/2007 Y EXT.P6. COPY OF THE LETTER DT. 20/11/2006 TO THE STO, CHITTOOR, PALAKKAD FOR REFUND OR NO. 1272/88-89. EXT.P6(1). COPY OF THE LETTER DT. 3/4/07 TO THE STO CHITTOOR, PALAKKAD FOR REFUND OR NO. 1272/88-89. EXT.P7. COPY OF THE LETTER DT. 27/1/2004 TO THE STO, ANGAMALY, FOR REFUND OR NO. 1273/89-90. EXT.P7(1). COPY OF THE LETTER DT. 20/11/2006 TO THE STO, ANGAMALY FOR REFUND OR NO. 1273/89-90. EXT.P8. COPY OF THE LETTER DATED 20/11/2006 TO THE SALES TAX OFFICER, KALPETTA, FOR REFUND OR NO. 522/92-93. EXT.P8(1). COPY OF THE LETTER DT. 20/3/2007 TO THE SALES TAX OFFICER, KALPETTA, FOR REFUND OR NO. 522/92-93. EXT.P9. COPY OF THE ORDER NO. WPC NO. 25113/2007 OF THIS COURT. RESPONDENT'S EXHIBITS NIL. True copy tga C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 34222 of 2007 --------------------------------- Dated, this the 8th day of April, 2008 J U D G M E N T Grievance of the petitioner is that petitioner is not granted refund in spite of refund orders issued by the enquiry officer releasing security. Petitioner has produced Ext.P2 series of orders wherein various sales tax officers have granted refund to petitioner. Since petitioner has not made all the concerned officers as respondents in the writ petition, I dispose of the writ petiton directing petitioner to make application for refund along with copies of the receipts of payment of security amount and the refund orders before the concerned officer. There will be direction to the Officer before whom refund application is made, to grant refund with eligible interest within three months from the date of making application. If refund cannot be granted for any reason, detailed order should be given explaining the reason for rejection for petitioner to challenge the same, if required. (C.N.RAMACHANDRAN NAIR, JUDGE) jg