IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 16670 of 2011(G) ---------------------------------- PETITIONER(S): ------------------- BROTHERS MARBLES, A.M.ROAD, NEAR RADO TYRES, NELLIKUZHY P.O., KOTHAMANGALAM, REPRESENTED BY ITS PRARTNER, K.M.SALIM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): --------------------- THE COMMERCIAL TAX OFFICER, KOTHAMANGALAM, ERNAKULAM DISTRICT-686671. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 16670/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER DATED 28/04/2006 OF THE RESPONDENT. P2: COPY OF ORDER DATED 30/03/2010 OF THE RESPONDENT. P3: COPY OF LETTER DATED 05/08/2010 ADDRESSED TO THE RESPONDENT. P4: COPY OF POSTAL ACKNOWLEDGMENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ........................................... W.P.(C).NO.16670 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner is a registered dealer under the Kerala General Sales Tax Act as also under the Kerala Value Added Tax Act. As per Ext.P2 order, an amount of Rs.2,09,437/= has been paid by the petitioner in excess of what was actually due as tax. The respondent has in Ext.P2 order, while holding that the tax was paid in excess, stated that the said amount will be refunded on application. The petitioner's contention is that despite filing Ext.P3 application, the respondent has not refunded the amount. The learned Government Pleader on instructions submits that Ext.P3 application can be considered expeditiously. Accordingly, this writ petition is disposed of with a direction to the respondent to consider and pass orders on Ext.P3 as expeditiously as possible, at any rate, within one month from today. The amount found due as refund shall be refunded within a period of one month from the date of the order. S. SIRI JAGAN, JUDGE. cl