IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 WP(C).No. 37444 of 2008(G) -------------------------- PETITIONER(S): --------------------- H. SHAFEEK, SHAFEEK AND CO., SOUTH OF P & T QUARTERS, VELLAKKINAR, ALAPPUZHA. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ----------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE, ALAPPUZHA. 2. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 3. COMMERCIAL TAX OFFICER, SALES TAX CHECK POST, KUMALY. 4. COMMERCIAL TAX OFFICER, SALES TAX CHECK POST, KARUKUTTY. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 37444 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of January, 2009 JUDGMENT Petitioner has received Ext.P7 intimation under the Amnesty Scheme 2006-2007. The complaint of the petitioner is that due credit has not been given for the advance tax paid at the check post. The details of the alleged payment are given in Exts.P3 and P4. Petitioner has moved Exts.P10 and P11 before the third and fourth respondents respectively. 2. I heard learned Government Pleader also. Learned Government Pleader would contend that credit has been given to the amounts for which chalan has been produced. Learned counsel for the petitioner also submits that the petitioner is prepared to produce the chalans available with the petitioner. Learned Government Pleader also submits that the petitioner has not filed any petition as such before the Commercial Tax Officer, Alappuzha. In such circumstances the writ petition is disposed of as follows: If the petitioner moves a petition before the Commercial Tax Officer, Alappuzha, he will look into it and take a decision thereon within a WPC.37444/2008. 2 period of three weeks from the date of filing of the petition. It is open to the petitioner to produce such materials to establish the payment of tax as claimed by the petitioner. (K.M. JOSEPH, JUDGE) sb