IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 23RD SEPTEMBER 2010 / 1ST ASWINA 1932 WP(C).No. 8120 of 2008(N) ------------------------- PETITIONER(S): --------------- SONA MARBLES ,REPRESENTED BY THE MANAGING PARTNER, SONA MARBLES N.H.COLLEGE STOP, EDAT, PAYYANNUR, KANNUR DISTRICT. BY ADV. SRI.KALEESWARAM RAJ RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT THIRUVANANTHAPURAM. 2. COMMERICIAL TAX OFFICER PAYYANNUR. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------- W.P(C) No. 8120 of 2008-N ---------------------------- Dated this the 23rd day of September, 2010. J U D G M E N T Ext.P2 application submitted under Rule 47A of the Kerala Value Added Rules seeking credit and refund of input tax is pending consideration and disposal before the second respondent. On receipt of Ext.P2, the second respondent had issued Ext.P3 notice requesting the petitioner to produce audited statement and an opportunity for personal hearing was afforded. According to the petitioner, he is not bound to produce audited statement, going by the provisions contained in the Rules. Ext.P4 audited statement was produced in compliance with the demand under Ext.P3. It is the grievance of the petitioner that still a final decision has not been taken by the second respondent, on the claim for refund. 2. Having considered the fact that the second respondent has not disposed of Ext.P2 application, I am of the opinion that the writ petition can be disposed of issuing on necessary directions. 3. In the result, the writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P2 W.P(C) No. 8120 of 2008-N 2 application, after affording an opportunity of hearing to the petitioner, and also taking note of Ext.P4 audited statement submitted by him. 4. A decision in this regard shall be taken and communicated to the petitioner at the earliest, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab W.P(C) No. 8120 of 2008-N 3