IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 27TH JULY 2007 / 5TH SRAVANA 1929 WP(C).No. 22989 of 2007(J) -------------------------- PETITIONER: ------------ M/S NISHAN TRADERS & AGENCIES, XII/958, PANAYAPPALLI, MOULANA AZAD ROAD, COCHIN-2 REPRESENTED BY IT'S MANAGING PARTNER MR.K.A.NISHAD. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IIND CIRCLE- MATTANCHERY, ERNAKULAM. BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 22989 of 2007 --------------------------------- Dated, this the 27th day of July, 2007 J U D G M E N T Since petitioner has filed Ext.P4 refund application before the 2nd respondent and also submitted form 21 C declaration before the 2nd respondent, this writ petition is disposed of directing 2nd respondent to consider petitioner's claim petition and grant eligible refund within a period of two months from the date of production of a copy of this judgment. If refund claimed is declined in part or full, 2nd respondent should give detailed order giving reasons for the same. (C.N.RAMACHANDRAN NAIR, JUDGE) jg