IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH JUNE 2010 / 24TH JYAISTHA 1932 WP(C).No. 18376 of 2010(V) -------------------------- PETITIONER: --------------- M/S. JAYA FASHIN JEWELLERY, N.H.ROAD, TALIPARAMBU-670141, A PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, SRI. P.P.JAYAPRASANTH. BY ADV. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES THALIPARAMBU, KANNUR DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, PUBLIC BUILDING, VIKAS BHAVAN.P.O., TRIVANDRUM. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY SR.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.18376 of 2010-V ---------------------------- Dated this the 14th day of June, 2010. J U D G M E N T Modifying the earlier Circular, with regard to compounding, the second respondent had issued Circular No.38/08. Claim for the benefit thereunder was sought to be considered by filing W.P(C) No.31329 of 2009, which culminated in Ext.P1 judgment. Pursuant to this, the assessment was revised as borne by Ext.P2 series and as a natural consequences, the petitioner is entitled to get the refund, for which the petitioner has preferred Ext.P3 representation dated 3.3.2010, which is still pending consideration before the first respondent. The petitioner has approached this Court seeking for issuing appropriate direction to the first respondent to cause the matter to be considered and effect the refund. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Ext.P3 representation, in accordance with law, of course, after giving an opportunity of hearing to the petitioner, as expeditiously as W.P(C) No.18376 of 2010-V 2 possible, at any rate within one month from the date of receipt of a copy of this judgment. Refund, if any, shall be effected in accordance with law, within a further period of one month. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab