IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 20TH MAY 2010 / 30TH VAISAKHA 1932 WP(C).No. 2475 of 2010(H) ------------------------- PETITIONER(S): --------------- THE MALABAR PRODUCE EXPORT CO. WITH PRESENTE ADDRESS AT 1/4068, MALABAR HOUSE EAST HILL, KOZHIKODE-5, REPRESENTED BY ITS PARTNER P.V.ABDUL KHADAR, S/O.LATE C.P.KUNHAMMED, 1/4068, MALABAR HOUSE,EAST HILL, KOZHIKODE -5. BY ADV. SRI.PHILIP ANTONY CHACKO RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT OF KERALA, TRIVANDRUM. 2. THE DISTRICT COLLECTOR COLLECTORATE, CIVIL LINES, KOZHIKODE. 3. THE ASST,. COMMISSIONER (ASSMET) V SPL. CIRCLE II,SALES TAX OFFICE, CALICUT. 4. TAHASILDAR, KOZHIKODE. 5. THE DEPUTY TAHASILDAR REVENUE RECOVERY SALES TAX, KOZHIKODE. GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 2475/2010 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 : THE TRUE COPY OF THE COMMON ORDER DATED 16.01.1986 IN T.A. NO. 176 OF 1977 AND T.A. NO. 177 OF 1977 BY THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONALBENCH, KOZHIKODE. EXHIBIT P2 : THE TRUE COPY OF THE JUDGMENT DATED 25.08.1987 IN T.R.C. NO. 228, 229, 232 AND 233 OF 1986 BY THE DIVISION BENCH OF THIS HON'BLE COURT. EXHIBIT P3 : THE TRUE COPY OF THE LETTER DATED 29.6.1978 SENT BY THE TAHSILDAR, KOZHIKODE (4TH RESPOndent) TO THE 3RD RESPONDENT. EXHIBIT P4 : TRUE COPY OF THE DECREE DTED 30.101991 IN O.S. NO. 22 OF 1991 BY THE ADDITIONAL MUSIFF COURT, KOZHIKODE-I. EXHIBIT P5 : TRUE COPY OF THE REPLY DATED 01.08.1997 SENT BY THE PETITIONER TO THE 5TH RESPONDENT. EXHIBIT P6 : TRUE COPY OF THE REPLY DATED 16.09.1998 SENT BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P7 : THE TRUE COPY OF THE REPRESENTATION DATED 04.04.2002 SENT BY THE PETITIONER TO THE SECRETARY, SALES TAX APPELLATE TRIBUNAL, KOZHIKODE. EXHIBIT P8 : THE TRUE COPY OF THE JUDGMENT DATED 24.05.2007 IN O.P. NO. 381/2003 BY THIS HON'BLE COURT. EXHIBIT P9 : THE TRUNE COPY OF THE ASSESSMENT ORDER DATED 25.7.1998 FOR THE YEAR 1997-98 PASSED BY THE 3RD RESPONDENT AND ISSUED TO THE PETITIONER. EXHIBIT P10 : THE TRUE COPY OF THE ORDER DATED 14.08.1997 PASSED BY THE 3RD RESPONDENT AND ISSUED TO THE PETITIONER. EXHIBIT P11 : THE TRUE COPY OF THE REPRESENTATION DATED 17.03.2009 WITHOUT THE ANNEXURES SEND BY THE PETITIONER TO THE 3RD, 4TH AND 5TH RESPONDENTS. EXHIBIT P11 A: THE TRUE COPY OF THE REMINDER DATED 01.12.2009 SENT BY THE PETITIONER TO THE 3RD, 4TH AND 5TH RESPONDENTS. /TRUE COPY/ P.A. TO JUDGE. P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 2475 OF 2010 -------------------------------------------- Dated this the 20th day of May, 2010 JUDGMENT The petitioner has approached this Court with the following prayers: (a) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to return back Rs.37,500/- (Rupees Thirty seven thousand and five hundred only) collected from the petitioner, with interest at 18% per annum from 26.07.1978 to till the date of payment and also the amount ordered to be refunded as per the order dated 16.01.1986 in T.A. No.176/77 and 177/77 by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode with 18% interest from 16.01.1986 to till the date of payment forthwith or within a time limit fixed by this Hon'ble Court. (b) To issue appropriate writ, order or direction, declaring that the petitioner is entitled to get back Rs.37,500/- (Rupees Thirty seven thousand and five hundred only) collected from the petitioner, with interest at 18% per annum from 26.07.1978 to till the date of payment and also the amount ordered to be refunded as per the order dated 16.01.1986 in T.A. No.176/77 and 177/77 by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode with 18% interest from 16.01.1986 to till the date of payment from the respondents forthwith or within a time limit fixed by this Hon'ble Court. (C) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to comply with the Ext.P2 and P8 judgments by this Hon'ble Court in the letter and spirit and to direct the respondents to pay back Rs.37,500/- (Rupees Thirty seven thousand and five hundred only) collected from the petitioner, with interest at 18% per annum from 26.07.1978 to till the date of payment and also the amount ordered to be refunded as per the order dated 16.01.1986 in T.A. No.176/77 and 177/77 by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode with 18% interest from 16.01.1986 to till the date of payment. 2 WP(C) No. 2475/2010 (d) To pass such other orders or directions this Hon'ble Court may be deem fit and proper to grant, in the circumstances of the case. (e) To award the costs of the petitioner from the respondents. 2. Heard both the sides. It is seen that the basic prayer is with regard to the claim for refund. It is also pointed out that Ext.P11/P11 (a) are pending before the 3rd and 4th respondents. 3. In the above circumstance, the 3rd respondent is directed to consider Ext.P11/P11 (a) in accordance with law, after giving an opportunity of hearing to the petitioner and appropriate orders shall be passed thereon, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc