IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 20TH DECEMBER 2010 / 29TH AGRAHAYANA 1932 WP(C).No. 34285 of 2010(I) -------------------------- PETITIONER: ------------------- M/S.NAVIN OIL INDUSTRIES, ILLIKKATTU HOUSE, EDAPPALLY, COCHIN-682026,REP.BY ITS MANAGING PARTNER N.SUGATHAN BY ADVS. SRI.V.V.ASOKAN SRI.R.JAIKRISHNA RESPONDENTS: ---------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE III,COMMERCIAL TAXES, ERNAKULAM PIN-682015 2. DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM PIN-682015 BY SENIOR GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K. ABDUL REHIM, J ------------------------------- WP(C) NO. 34285 OF 2010 ------------------------------------- Dated this the 20th day of December, 2010 JUDGMENT The petitioner is seeking specific directions to the first respondent to effect refund of a sum of Rs.7,00,537/-, along with interest due thereon, on the basis of Ext.P10 order. It is evident from Ext.P10 that, the revision petition filed by the petitioner against Ext.P9 order of refund was allowed and it was held that the petitioner is eligible to get refund to the extent as stated above. It is the case of the petitioner that the first respondent is not giving effect to the revisional order, inspite of approaches made in this regard, and inspite of lapse of several months. 2. Heard, learned Government Pleader appearing on behalf of respondents. In view of the facts prevailing as stated above, I am of the view that the Writ Petition can be disposed of directing the first respondent to take effective steps for refund the amounts as ordered in 2 WP(C) No. 34285/2010 Ext.P10, along with statutory interest if any due, if operation of the said order has not been stayed by any authority. 3. Accordingly, the Writ Petition is disposed of directing the first respondent to effect refund of the amounts due under Ext.P10, along with statutory interest if any payable, as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE dnc