IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 6405 of 2011(A) ------------------------- PETITIONER(S): --------------- M/S.TECHZONE ENGINEERS PVT.LTD., IV/674, FERRY ROAD, N.KALAMASSERRY, ERNAKULAM-683 104, REPRESENTED BY ITS DIRECTOR SABU JOSE. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER (WC & LT), DEPT.OF COMMERCIAL TAXES, ERNAKULAM-682 015. 2. THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 018. 3. THE SUB-TREASURY OFFICER, ADDITIONAL SUB-TREASURY, ERNAKULAM-682 011. 4. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6405 of 2011-A ---------------------------------------- Dated this the 26th day of May, 2011. J U D G M E N T The amounts eligible to be refunded to the petitioner with respect to assessments completed for the years 1997- 98 to 2004-05, was paid by the 2nd respondent through 5 numbers of refund vouchers, issued to the Additional Sub Treasury Officer, Ernakulam, the 3rd respondent herein. But refund on the basis of those vouchers were not effected by the 3rd respondent, inspite of repeated approaches made by the petitioner. On enquiry it was revealed that the original of the vouchers issued were misplaced from the office of the 3rd respondent and therefore the refund could not be effected. However, inspite of repeated approaches made by the petitioner before the 2nd respondent, no duplicate copies of the refund vouchers were issued. Inspite of the fact that the refund was ordered to the petitioner in the year 2009, the amount is not paid. Under such circumstances the writ petition is filed seeking directions for effecting refund of the W.P(C) No.6405 of 2011-A 2 amount of Rs.61,665/- covered under the vouchers referred as above. 2. Learned Government Pleader appearing on behalf of the respondents, on the basis of instructions, submitted that duplicate copies of the refund vouchers will be issued by the 2nd respondent without any further delay, in order to facilitate the 3rd respondent to make refund of the amounts due. 3. The above submission is recorded. Respondents 2 and 3 are hereby directed to take needful steps for effecting payment of the amounts to the petitioner, at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab