IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 WP(C).No. 24915 of 2009(H) -------------------------- PETITIONER(S): --------------- M/S.K.V.P.ENTERPRISES AND AGENCIES, T.D.ROAD, ERNAKULAM, COCHIN - 682 035, A REGISTERED PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER SHRI.K.P.VARGHESE. BY ADV. SRI.E.P.GOVINDAN SRI.V.V.GEORGEKUTTY RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, ERNAKULAM. 2. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, ERNAKULAM. 3. THE ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE II, COMMERCIAL TAXES, ERNAKULAM. 4. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 24915 OF 2009 ----------------------------------- Dated this the 28th day of August, 2009 J U D G M E N T The grievance of the petitioner is that, huge amount is lying at the hands of the respondent, to be refunded to the petitioner, pursuant to finalization of the proceedings, pursuant to Ext.P4 judgment, followed by Ext.P6 and P7 modified assessment orders in respect of the assessment years 2002-03 and 2003-04, after adjusting the dues for the year 2003-04. Learned counsel for the petitioner submits that, the petitioner has already approached the first respondent by filing Ext.P8 representation in this regard and the same is still pending. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Ext.P8 representation preferred by the petitioner in accordance with law, after giving an opportunity of hearing to the petitioner, which exercise shall finalized as expeditiously as possible, at any rate, within three months from today. It is also made clear that, if any amount is found as due to be refunded, such refund with interest if payable under Section 44(4) of the KGST Act shall be also effected within one month thereafter. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc