IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 16TH AUGUST 2010 / 25TH SRAVANA 1932 WP(C).No. 24773 of 2010(V) -------------------------- PETITIONER(S): --------------- SRI.SABU P.MATHEW, PROPRIETOR, SABU'S FURNITURE WORKS, IRIKKUR, KANNUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, THALIPPARAMBA. KANNUR-3. 2. THE DY.COMMISSIONER, COMMERCIAL TAXES, KANNUR-2. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695001 GP MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.8.2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: dmb P.R.RAMACHANDRA MENON, J. ----------------------------------- W.P.(C) No. 24773 OF 2010 -------------------------------------- Dated this the 16th day of August, 2010 J U D G M E N T ~~~~~~~~~~~ The petitioner has approached this Court seeking for a direction to be given to the 1st respondent to refund a sum of Rs.1,06,771/- in implementation of Ext.P2 order granting exemption. The learned Government Pleader appearing for the respondents submits on instructions, that, pursuant to the orders and instructions given by the 2nd respondent, the 1st respondent is taking steps to re-open the assessment and that the steps in that regard will be finalised, within the shortest possible time, at any rate, within one week. In the above circumstances, the Writ Petition is disposed of without prejudice to the rights and liberties of the petitioner to pursue the matter, subject to the outcome of the steps stated as being pursued by the 1st respondent as aforesaid. (P.R.RAMACHANDRA MENON, JUDGE) ps/18/8 W.P.(C) No. 2