IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 16820 of 2011(B) ------------------------- PETITIONER : --------------------- A.T. MOHAMMED IQBAL, MAKRANA MARBLES, RAILWAY GATE, KOTTY, PAYYANNUR - 670 307. BY ADV. SRI.K.N.VIKRAMATHITHYAN PILLAI RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, PAYYANNUR - 670 307. 2. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, MUSEUM JN., THIRUVANANTHAPURAM, PIN - 695 001. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 16820 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ORDER DATED 19-3-2007 IN TA NO. 69/2006 OF THE STAT, ADITIONAL BENCH, KOZHIKODE. EXT.P2 : COPY OF THE ORDER DATED 4-8-2008 IN STA NO. 429/2007 OF THE DEPUTY COMMISSIONER (APPEALS), KANNUR. EXT.P3 : COPY OF THE ORDER DATED 2-8-2008 IN STA NO. 486/2007 OF THE DEPUTY COMMISSIONER (APPEALS), KANNUR. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.16820 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of July, 2011 J U D G M E N T The petitioner is an assessee under the Kerala General Sales Tax Act. Against the assessment orders for the years 2001-02, 2003-04 and 2004-05 the petitioner took up the matter before the appellate authority and by Ext.P1 order the Kerala Sales Tax Appellate Tribunal allowed the appeal before them in part and directed to modify the assessment for the year 2001-02 as found therein. The Deputy Commissioner (Appeals) allowed the appeals before him and directed modification of the assessment for the years 2003-04, 2004-05, by Exts.P2 & P3 orders. The petitioner's grievance in this writ petition is that assessing authority is not taking steps to pass modified assessment orders in accordance with the appellate orders. The petitioner therefore seeks the following reliefs: “(a) issue a writ of mandamus or any other writ or direction or order to direct the first respondent to modify the assessment orders for the years 2000-01, 2003-04 and W.P.(C)No.16820 of 2011 -2- 2004-05, in compliance of the directions in Ext.P1, P2 and P3 appellate orders, at the earliest and to refund the excess amount refundable for the respective years with interest, within a time frame fixed by this Hon'ble Court.” I have heard the learned Government Pleader also. Once the appellate authority passes orders directing modification of the assessment, the assessing authority has a duty to pass orders in accordance with the appellate orders, expeditiously. In the above circumstances, I direct the 1st respondent to pass orders modifying the assessment in accordance with Exts. P1 to P3 appellate orders, if not already passed and refund any amounts if due within one month from the date of receipt of a copy of this judgment. This is subject to the condition that Exts.P1 to P3 have become final. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/