IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 33215 of 2006(D) -------------------------- PETITIONER: ------------ ANIL JOHN, DUROPLAST, PUTHOOR (PO), KOTTARAKKARA, KOLLAM. BY ADV. SRI.S.ARUN RAJ RESPONDENTS: ------------- 1. DEPUTY COMMISSIONER (APPEALS), KOLLAM. 2. THE DEPUTY TAHASILDAR (RR), KOTTARAKKARA. 3. MINISTER FOR INDUSTRIES, KERALA STATE, THIRUVANANTHAPURAM. 4. THE CHIEF MINISTER OF KERALA, THIRUVANANTHAPURAM. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFICSATE DATED 13.3.1998 ISSUED TO THE PETITIONER BY THE MANAGER (E.I.) DISTRICT INDUSTRIES CENTRE, QUILON EXT.P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2005 FOR THE ASSESSMENT YEAR 2001-02 EXT.P3 TRUE COPY OF THE ;APPEAL MEMORANDUM FILED BY THE PETITIONER FOR THE YEAR 2001-02 BEFORE THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 18.11.2006 ISSUED BY THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE STAY PETITION FILED BEFORE THE FIRST RESPONDENT. EXT.P6 TRUE COPY OF THE REPRESENTATION DATED 2.11.2006 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT. EXT.P7 TRUE COPY OF THE REPRESENTATION DATED 2.11.2006 SUBMITTED BEFORE THE 4TH RESPONDENT. EXT.P8 TRUE COPY OF THE PETITION DATED 4.12.2006 SUBMITTED BY THE PETITIONER BEFORE THE GENERAL MANAGER, DISTRICT INDUSTRIES DEPARTMENT, KOLLAM. EXT.P9 TRUE COPY OF THE CHALLAN RECEIPT ISSUED FOR THE PAYMENT OF RS.64,936/-. RESPONDENTS' EXHIBITS:NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 33215 OF 2006 -------------------------------------------- Dated this the 29th day of August, 2008 JUDGMENT Even though petitioner is entitled to exemption by virtue of Government notification, there is no provision in the notification granting exemption for refund of the tax already remitted. Consequently, petitioner is not entitled to refund of the tax already remitted. W.P. is accordingly dismissed. (C.N. RAMACHANDRAN NAIR) Judge kk 2