IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 18TH FEBRUARY 2011 / 29TH MAGHA 1932 WP(C).No. 3352 of 2011(T) ------------------------- PETITIONER ------------------- GODWIN.P.ISIDORE , S/O.M.P.ISIDORE , AGED 42 YEARS, THE PROPRIETOR, ISIDORE ART PALACE, 6/189, JEW TOWN, KOCHI-2 BY ADV. SRI.K.R.VINOD RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER IST CIRCLE, MATTANCHERRY, KOCHI-682002. 2. ADDITIONAL SALES TAX OFFICER, III IST CIRCLE, MATTANCHERRY, KOCHI-682002. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM 682016. BY SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.3352 of 2011 ------------------------------- Dated this the 18th day of February, 2011. J U D G M E N T Assessment under the Central Sales Tax Act (CST Act) with respect to the year 2005-06 was completed against the petitioner by virtue of Ext.P6. There is a demand for payment of a sum of ` 45,324/- towards tax due under Ext.P6. Contention of the petitioner is that he is entitled for refund of an amount of ` 1,93,978/-, being excess payment of tax made during the year 2003-04. In Ext.P4, the appellate authority had modified the assessment for the year 2003-04 and remanded for passing fresh orders. According to the petitioner, if the modification is given effect in accordance with Ext.P4, the petitioner will be entitled for refund of the above said amount. Under such circumstances, the petitioner is seeking a direction to keep in abeyance realisation of the amounts covered under Ext.P6 till modified order is issued by the first respondent assessing authority, 2 W.P.(C).No.3352 of 2011 consequent to Ext.P4. 2. Learned Government Pleader, on the basis of the instructions, submitted that steps are under contemplation for giving effect to the appellate order, Ext.P4. It is stated that, necessary proceedings will be issued in this regard without any further delay. Under the above mentioned circumstances, I am of the view that the writ petition can be disposed of directing the first respondent to pass modified orders on the basis of Ext.P4 within a time limit to be stipulated. 3. Therefore, the writ petition is disposed of directing the first respondent to pass appropriate orders giving effect to Ext.P4, as early as possible, after affording an opportunity of hearing of the petitioner if necessary, at any rate within a period of one month from the date of receipt of a copy of this judgment. Needless to say that effective steps for refund/adjustment of amounts if any due, shall be taken on finalising the proceedings, without any further delay. 4. Considering the contention regarding eligibility for 3 W.P.(C).No.3352 of 2011 refund of huge amounts, I am of the view that the interest of justice will be served, if the recovery steps initiated for realising amounts covered under Ext.P6 shall be directed to be kept in abeyance, in order to facilitate the petitioner to get refund/adjustment of the amounts if any due under Ext.P4 order. Accordingly, it is ordered that the recovery steps if any initiated for realising amounts due under Ext.P4 shall be kept in abeyance till the direction as mentioned above is complied with. C.K.ABDUL REHIM, Judge ami/