IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 1ST SEPTEMBER 2011 / 10TH BHADRA 1933 WP(C).No. 16668 of 2011(G) -------------------------- PETITIONER(S): --------------- R.MATHIAZHAGAN, MOHAMMED KHANI STREET, COIMBATORE, MANAGING PARTNER OF THE DISCONTINUED PARTNERSHIP FIRM, 'M/S.SABARI GUNNY STORES'. BY ADV. SRI.T.P.PRADEEP SRI.S.SREEDEV RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, COMMERCIAL TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 3. COMMERCIAL TAX OFFICER, FIRST CIRCLE, OFFICE OF THE COMMERCIAL TAX OFFICER, PALAKKAD. 4. DISTRICT TREASURY OFFICER, DISTRICT TREASURY, PALAKKAD. ADDL.R5: M.M. RAVIKUMAR, S/O. MADHAVAN MOOTHAN AGED 50 YEARS RESIDING AT RAMAN NILAYAM, THONDIKULAM, P.O. NURANI, PALAKKAD DISTRICT-678 004 (IMPLEADED AS ADDITIONAL R5, AS PER ORDER DATED 29.7.11 IN IA NO.12158/11) ADV. SRI.UNNI. K.K. (EZHUMATTOOR) FOR ADDL R5 SRI. C.K. GOVINDAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16668 of 2011(G) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF DEED PARTNERSHIP DATED 28.1.2000. EXT.P2: COPY OF ASSESSMENT ORDER DATED 29.11.2003 AND NUMBERED AS NO.31117929/2002-2003. EXT.P3: COPY OF PENALTY ORDER DATED 12.01.2006 AND NUMBERED AS NO.VC-V-272/02-03. EXT.P4: COPY OF REVISED ASSESSMENT DTD 31.10.2006 AND NUMBERED AS 31112927/2002-03. EXT.P5: COPY OF CHALLAN RECEIPT FOR PAYMENT OF AN AMOUNT OF RS.25,105/- DATED 14.3.2007. EXT.P6: COPY OF ORDER DATED 19.10.2007 IN STA 1781/06 ON THE FILES OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXT.P7: COPY OF ORDER DATED 17.10.2008 IN STA 3609/06 AND STA 3611/06 ON THE FILES OF THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD. EXT.P8: COPY OF MODIFIED ORDER DTD 05.01.2009 AND NUMBRED AS 31112927/2002-03. EXT.P9: COPY OF ORDER DATED 25.02.2010 AND NUMBERED AS 31112927/2002-03. EXT.P10: COPY OF REFUND PAYMENT ORDER DATED 10.06.2010 ISSUED BY R3. EXT.P11: COPY OF LETTER DATED 14.06.2010 ISSUED BY THE PETITIONER TO R3. EXT.P12: COPY OF LETTER DTD 20.07.2010 ISSUED BY SRI. M.M. RAVIKUMAR TO R3 ALONG WITH THE COVERING LETTER DATED 23.07.2010 ISSUED BY THE PETITIONER TO R3. EXT.P13: COPY OF MEMORANDUM DTD 20.09.2010 SUBMITTED BY THE PETITIONER TO R2. EXT.P14: COPY OF MEMORANDUM DTD 29.11.2010 SUBMITTED BY THE PETITIONER TO THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. RESPONDENTS' EXHIBITS: NIL TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.16668 OF 2011 ---------------------------------------------- Dated this the 1st day of September, 2011 JUDGMENT The petitioner is the managing partner of a firm by name M/s. Sabari Gunny Stores. The said firm was an assessee under the Kerala General Sales Tax Act. The firm stopped business. Certain amounts became due to the firm towards refund of tax paid. The same is not being given to the petitioner, although the petitioner has produced a consent letter from the other partner, is the grievance of the petitioner in this writ petition. Therefore, the petitioner seeks the following reliefs: “i. Issue a writ of mandamus or other appropriate writ, order or direction directing the 3rd Respondent to issue amended refund orders for an amount of Rs.25,105/- with interest @ 12% per annum from 13.7.2007 in the name of the petitioner. ii. Issue a writ of mandamus or other appropriate writ, order or direction directing the 4th Respondent to encash Ext.P10 refund voucher and interest for the same at the rate of 12% per annum from 13.7.2007 in the name of the petitioner.” 2. In order to ascertain whether the other partner has any objection to the payment of refund due to the petitioner, I directed the petitioner to implead the other partner as party to W.P.(C)No.16668/11 2 the writ petition and accordingly, he has come on record as additional 5th respondent. The learned counsel for the additional 5th respondent submits that he has no objection in the refund amount being paid to the petitioner. Accordingly, the writ petition is disposed of with a direction to the 3rd respondent to issue fresh refund vouchers in respect of all refund amounts due to the firm in the name of the petitioner alone, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. The petitioner shall surrender the original refund orders before the 3rd respondent for this purpose, within one week from today. S. SIRI JAGAN, JUDGE acd W.P.(C)No.16668/11 3 W.P.(C)No.16668/11 4