IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 3RD SEPTEMBER 2008 / 12TH BHADRA 1930 WP(C).No. 25763 of 2007(P) -------------------------- PETITIONER: ----------------- M/S. MALABAR TIMBER CO., ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, M.MAMMEN. BY ADV. SMT.S.K.DEVI RESPONDENTS: ---------------------- 1. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE I, ERNAKULAM. 2. THE DIVISIONAL FOREST OFFICER, TIMBER SALES DIVISION, PUNALUR, KOLLAM. 3. THE DIVISIONAL FOREST OFFICER, TIMBER SALES DIVISION, KOTTAYAM, SM MOUNT P.O. 4. THE DIVISIONAL FOREST OFFICER, TIMBER SALES DIVISION, KOZHIKODE. 5. THE COMMISSIONER, DEPT. OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 6. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 7. THE SECRETARY, DEPT. OF FOREST, GOVT. OF KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/09/2008, ALONG WITH 15368/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 25763/2007. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF ORDER NO.TIN 32071565305/05-06 DTD. 14.3.2007(I). EXT. P2 : TRUE COPY OF ORDER NO.TIN 32071565305/05-06 DTD. 14.3.2007 (II) EXT. P3 : TRUE COPY OF CIRCULAR NO.8765/B/2006/TD DTD 24.5.2006. EXT. P4 : TRUE COPY OF NOTICE DTD. 2.5.2007. EXT. P4a : TRUE COPY OF NOTICE DTD. 8.5.2007. EXT. P5 : TRUE COPY OF NOTICE DTD. 8.5.2007. EXT. P6 : TRUE COPY OF NOTICE DTD. 10.5.2007. EXT. P7 : TRYE COPY OF LETTER NO.TI 1029/07 DTD. 30.5.2007. RESPONDENTS' EXTS: ANNEXURE R2(a) : TRUE COPY OF THE STATEMENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) Nos.25763 of 2007 & 15368 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of September, 2008 JUDGMENT Complaint in both the writ petitions are same and they are being disposed of by a common judgment. 2. Complaint of the petitioner is that the petitioner is engaged in export of wood products and it is entitled to refund of input tax paid on export. Petitioner has purchased the woods from the Forest Department. For getting refund of the input tax paid on export, the petitioner has filed applications in Form 21CC, which has to be accompanied by Form 21J, which can be issued only by a registered dealer. The Forest Department, which should have to take registration under the Act, did not take the registration. Ext.P3 Circular is relied on by the petitioner. It is stated that respondents 2 to 4 are not issuing certificates in TR5 and on that ground the first respondent by Exts.P1 and P2 disallowed the refund. Petitioner has produced Circular dated 30.8.2008 brought out during the pendency of the writ petitions. It inter alia provides as follows: “Till such Government departments, autonomous bodies, local authorities take registration, the cash receipts issued by them in TR5 or in any other form as stipulated in WPC. Nos.25763/07 & 15368/08. 2 their departmental codes will be treated as the bill in Form 8A/8B of Kerala Value Added Tax Rules and refund claims submitted will be honoured by the Commercial Tax Authorities for refund of claims in relation to transactions for the period upto 2008-2009.” 3. I heard learned counsel for the petitioner and the learned Government Pleader. 4. Learned counsel for the petitioner points out that the petitioner has been issued only with chalan for payment. In such circumstances the writ petition is disposed of as follows: Exts.P1 and P2 are set aside so that the applications of the petitioner for refund can be processed in terms of the Circular dated 30.8.2008. Upon production of the chalan issued by the Forest Department evidencing payment of amounts by the petitioner before the first respondent, the first respondent will consider whether the chalans can be treated as receipts issued by the Forest Department in other form as stipulated in the departmental code within the meaning of Circular dated 30.8.2008. If it is found that they can be treated as receipts within the meaning of the Circular as aforesaid, the petitioner's applications for refund supported by such documents will be considered and the decision taken in accordance with law WPC. Nos.25763/07 & 15368/08. 3 and in the light of Circular dated 30.8.2008 within one month of production of a copy of this judgment. If on the other hand the first respondent feels that the petitioner has to produce the receipt in the other form stipulated in the departmental code, the petitioner may approach respondents 2 to 4 in W.P.(C) 25763 of 2007 and respondents 2 and 3 in W.P.(C) 15368 of 2008 for grant of receipt in the form stipulated in the departmental code. If such an application is made, the official respondents, which I have referred to in both the writ petitions, will issue receipts in such form in respect of the amounts already covered by payments made by the petitioner within a period of three weeks from the date of receipt of the application. Upon production of the same before the first respondent, the first respondent will pass appropriate orders in accordance with law and after considering Circular dated 30.8.2008 within one month from the date of receipt of the receipts from the Forest Department. (K.M. JOSEPH, JUDGE) sb