IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH MARCH 2009 / 6TH CHAITHRA 1931 WP(C).No. 8437 of 2009(Y) -------------------------------------------- PETITIONER(S): ---------------------- M/S. YOGESH TRADING CO., KOTACHERRY, KANHANGAD, KASARAGOD DISTRICT, REPRESENTED BY B.YOGESH PRABHU, MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON, MEERA V. MENON. RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, OPP.MUSEUM, THIRUVANANTHAPURAM. 2. ASST.COMMISSIONER OF COMMERCIAL TAXES, (KVAT), SPECIAL CIRCLE, KASARGOD. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8437 OF 2009 Y -------------------------------------- Dated this the 27th March, 2009 JUDGMENT Petitioner claims refund on the basis of Ext.P2 Judgment of the Division Bench of this Court, by which the proceedings against the petitioner were quashed, when the matter was remitted back. It is the complaint of the petitioner that despite the passage of time, fresh orders are not passed and it is submitted that in the light of the decision of this Court in Rajagiri Rubber And Produce Company Ltd. v. Additional Sales Tax Officer, II Circle, Alleppey & Others ((1983) 53 STC 370), the refund cannot be denied. Petitioner has already filed Ext.P4 before the second respondent. The Writ Petition is disposed of directing the second respondent to consider and take a decision on Ext.P4 in accordance with law and taking note of the decision of this Court in Rajagiri Rubber And Produce Company Ltd. v. Additional Sales Tax Officer, II Circle, WPC.8437/09 Y 2 Alleppey & Others ((1983) 53 STC 370), within a period of five weeks from the date of receipt of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge