IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 27TH JULY 2010 / 5TH SRAVANA 1932 WP(C).No. 23434 of 2010(D) -------------------------- PETITIONER: --------------- M/S. BROOK LAND EXPORTS PVT. LTD., AKARIA ARCADE, AYYAPPAKAVU, KOCHI-18. REPRESENTED BY ITS MANAGING DIRECTOR CHERIAN.C. KARIPPAPARAMPIL. BY ADV. MR. P.RADHAKRISHNAN (1) MR. MADHU RADHAKRISHNAN RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, ERNAKULAM. 2. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 23434 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 27th day of July, 2010 JUDGMENT The petitioner has approached this Court seeking for issuance of a Writ of Mandamus directing the first respondent to refund the excess amount of tax paid by the petitioner, after carrying out the necessary modification to the assessment order, pursuant to Ext. P1 order passed by the second respondent in the concerned appeal. The learned counsel for the petitioner submits that, in spite of lapse of nearly two years, the matter is still to be finalized, which hence is liable to be intercepted by this Court. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the first respondent is directed to pass modified orders immediately, implementing Ext. P1 order passed by the appellate authority, if the same has become final. If any excess amount is found remitted by the petitioner, the same shall disbursed to the petitioner forthwith, as prescribed in accordance with law. The modified orders as above shall be passed, at any rate, within two months, from the date of receipt of a copy of this judgment and the W.P. (C) No. 23434 of 2010 : 2 : excess amount, if any remitted by the petitioner shall be disbursed within one month thereafter. The Writ Petition is disposed of. P. R. RAMACHANDRA MENON, JUDGE kmd