IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 18952 of 2006(F) -------------------------- PETITIONER(S): --------------- K.SATHIADEVAN, S/O.K.M.APPU, CHANDINI AUTOS, 4/1530, R.C.ROAD, CALICUT. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, KOZHIKODE. GOVERNMENT PLEADER FOR R1&2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF NOTICE ISSUED U/S.22(1) OF THE K.V.A.T. RULES DT.12.6.06 FROM R2 TO THE PETITIONER. P2: TRUE COPY OF A DETAILED OBJECTION DT.29.6.2006 BEFORE R2 FILED BY PETITIONER. P3: TRUE COPY OF NOTICE DT.2.7.2006 FROM R2, BY THE PETITIONER. P4: TRUE COPY OF FORM 21 CC BEFORE THE AUTHORITIES CONCERNED ON 1.9.2006 FILED BY PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.18952 of 2006 .................................................................... Dated this the 28th day of November, 2008. JUDGMENT Since application for refund filed by the petitioner after the officer refused to adjust refund claimed towards tax due for next year is within the time extended by the Government by their order issued later, W.P.(C) is disposed of directing the officer to consider the refund application and pass orders without any delay. C.N.RAMACHANDRAN NAIR Judge pms