IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH MARCH 2010 / 25TH PHALGUNA 1931 WP(C).No. 6332 of 2007(D) ------------------------- PETITIONER: --------------- P.K.POULOSE, PALLISSERY, MANAGING PARTNER, AGNEL RUBBER INDUSTRIES, MATTOOR, KALADY P.O., ERNAKULAM DISTRICT. BY ADV. SRI.WILSON URMESE RESPONDENTS: --------------- 1. THE SALES TAX OFFICER (ENQUIRY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. 2. THE SALES TAX OFFICER, CHITTOOR, PALAKKAD. 3. THE SALES TAX OFFICER, ANGAMALY. GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 6332 of 2007 2 APPENDIX ------------ PETITIONER'S EXHIBITS ------------------------------- P1:-TRUE COPY OF THE ORDER NO. E-120/02-03/GVPM DATED 20-04-2005 ISSUED BY THE 1ST RESPONDENT. P2:- TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 30-05-2006 //TRUE COPY// PA TO JUDGE P.R. RAMACHANDRA MENON, J. ................................................... WP (C) NO. 6332 OF 2007 ............................................... Dated this the 16th day of March, 2010 J U D G M E N T The prayer of the petitioner is to issue a writ of mandamus directing the respondents to issue 'refund voucher' for the refund of amount allowed as per Exhibit P1 order, with interest at the rate of 10% per annum. 2. The learned Government Pleader appearing for the respondents submits with reference to the Order No. 919/2005 dated 03-03-2010 that the Commercial Tax Officer has passed necessary orders providing refund of Rs.9640/- collected as security deposit from the petitioner. A copy of the said order is placed for consideration before this Court and it is stated that, the amount will be disbursed after taking the consequential steps within no time. 3. Learned counsel for the petitioner submits that, the amount was collected from the petitioner way back in February, 2003 and that the adjudication was over in the WP (C) NO. 6332 OF 2007 2 year 2005, despite which, consequential orders have been passed only now, in March, 2010. This being the position,the petitioner is very much entitled to get interest as prescribed under Section 44 of the KGST Act, submits the learned counsel. 4. Taking note of the facts and circumstances, the respondents are directed to effect disbursement of the amount of Rs.9640/- with interest @ of 10% per annum, in conformity with the statutory requirement under Section 44 of the KGST Act, which shall be effected as expeditiously as possible, at any rate within 3 months from the date of receipt of a copy of this Judgment. Writ Petition is allowed of, as above. No costs. P.R. RAMACHANDRA MENON, JUDGE. //True copy// PA to Judge rkc