IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WP(C).No. 20659 of 2010(F) -------------------------- PETITIONER: --------------- T.U.BABY, THADATHIL VEEDU, PIRAVOM P.O., ERNAKULAM DISTRICT. BY ADV. SRI.ANIL KUMAR M.SIVARAMAN RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM, PIN-695 001. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, FIRST CIRCLE, THRIPUNITHURA. BY SENIOR GOVERNMENT PLEADER MR. C. K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 20659 OF 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 10th day of March, 2011 JUDGMENT The petitioner is before this Court seeking for refund of ` 2,16,335/-, as given in Ext. P1 order dated 14.01.2010 passed by the second respondent 2. The case of the petitioner is that, the petitioner's unit is having exemption from the liability to pay tax under the KGST Act, by virtue of Ext. P3 and P3(a) certificates issued by the Kerala Khadi and Village Industries Board in this regard. The liability of the petitioner in respect of the relevant assessment years and the claim to have refund with regard to the concerned assessment orders were caused to be considered by the second respondent, which led to Ext. P1 order. Despite the steps taken by the petitioner to have certified copies of the relevant assessment year 2000 - '01, for preferring an appeal, same only turned to be futile and the reason given as per Ext. P2, is that, the files are missing. 3. The second respondent have filed counter affidavit, stating that, the petitioner had already chosen to have the proceedings finalized by seeking to refund of the security deposit, as borne by Ext. R2(a) and that W.P. (C) No. 20659 of 2010 2 he was already served with copies of the relevant orders leading to file appeals in respect of the other assessment years, thus giving a finality to the proceedings. It is thereafter the petitioner chosen to taken a 'U' turn and have come to the first respondent seeking for issuance of a certified copy of the assessment order in respect of the assessment year 2000 -'01. It is stated in the counter affidavit as follows : “The dealer approached this officer during the year 2008 - 2009 for obtaining copies of the assessment orders for the years 1999 - 2000 to 2002 - 03. Thus the assessment records were traced out from the records room except records for 2000 - 2001. Thereafter, several attempts were made to trace out the same. However, the official searching is going on and expecting the same can be traced out from the old records. The statutory entries regarding the completion of the assessment and the details of demand raised are seen entered at page 434 of the assessment register and duty authenticated by the then Sales Tax Officer. The assessment of the petitioner assessee for the next year 2001 - 2002 was finalized as per Order dated 30.03.2003.” 4. After hearing both the sides, this Court finds that the petitioner is very much entitled to have the certified copy of the assessment order in respect of the assessment year 2000 - 2001 so as to pursue further steps in accordance with the relevant provisions of law. In the said circumstances, the second respondent is directed to reconstitute the file in respect of the said period and provide a certified W.P. (C) No. 20659 of 2010 3 copy of the order to the petitioner, as expeditiously as possible, at any rate, within 'four months' from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON, JUDGE kmd W.P. (C) No. 20659 of 2010 4