IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 21ST NOVEMBER 2008 / 30TH KARTHIKA 1930 WP(C).No. 30742 of 2005(I) -------------------------- PETITIONER(S): --------------- SUNNY PAUL, S/O. PAULOSE, AGED 32 YEARS, KOIKKAKUDY, KUTHUKUZHI. BY ADV. SRI.P.P.JACOB RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, SALES TAX OFFICER, KATTAPPANA. 2. THE DEPUTY COMMISSIONER (G), COMMERCIAL TAX COMMISSIONER, TRIVANDRUM. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE PHOTOCOPY OF THE COMMUNICATION ISSUED BY SECRETARY, ADIMALI BLOCK PANCHAYATH TO THE RESPONDENT DATED 10.8.2004 SHOWING REMITTANCE OF SALES TAX. EXT.P2 TRUE PHOTOCOPY OF COMMUNICATION ISSUED BY SECRETARY, ADIMALI BLOCK PANCHAYATH TO THE RESPONDENTS DATED 10.8.2004 SHOWING THE REMITTANCE OF SALES TAX. EXT.P3 TRUE PHOTOCOPY OF COMMUNICATION ISSUED BY THE SECRETARY, ADIMALI BLOCK PANCHAYATH TO THE RESPONDENTS DATED 10.8.2004 SHOWING THE REMITTANCE OF SALES TAX. EXT.P4 TRUE PHOTOCOPY OF CIRCULAR ISSUED BY THE 2ND RESPONDENT DATED 16.8.2005 EXT.P5 TRUE PHOTOCOPY OF THE CERTIFICATE ISSUED BY SECRETARY, ADIMALI BLOCK PANCHAYATH DATED 10.8.2004 EXT.P6 TRUE PHOTOCOPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE SALES TAX OFFICER DATED 29.9.2004 ALONG WITH PAYMENT CERTIFICATE AND STATEMENT OF AWARDER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 30742 OF 2005 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT The prayer is only for direction to the first respondent to grant refund to the petitioner of the excess tax paid by him. W.P. is accordingly disposed of directing the first respondent to consider Ext.P6 and pass orders on the petitioner's claim for refund, after verifying the assessment records, within a period of three months from the date of production of a copy of this judgment by the petitioner. (C.N. RAMACHANDRAN NAIR) Judge kk 2