IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 4TH MARCH 2008 / 14TH PHALGUNA 1929 WP(C).No. 4229 of 2006(C) ------------------------------------- PETITIONER: ------------------- K.A. SUMESH, PWD CONTRACTOR, 1ANUGRAH', KAVUMBHAGAM, TELLICHERRY-670 110. BY ADV. SRI.T.M.SREEDHARAN. RESPONDENTS: ------------------------ 1. THE SALES TAX OFFICER (WC & LT) 1ST CIRCLE, KANNUR. 2. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/03/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.4229/2006-C: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 31/01/2002 FOR THE ASSESSMENT YEAR 1997-98 PASSED BY THE R.1. EXT.P.2: COPY OF THE ASSESSMENT ORDER DTD. 31/01/2002 FOR 1998-99 PASSED BY THE R.1. EXT.P.3: COPY OF THE LETTER DTD. 29/08/2005 SUBMITTED BY THE PETITIONER BEFORE THE R.1. EXT.P.4: COPY OF THE POSTAL ACKNOWLEDGEMENT EVIDENCING RECEIPT OF EXHIBIT P.3. LETTER. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 4229 of 2006 ------------------------------------- Dated: MARCH 4, 2008 JUDGMENT In this writ petition the petitioner submits that as per Exts.P1 and P2 assessment orders, substantial amounts are due for refund. According to the learned counsel for the petitioner, for claiming refund the petitioner has submitted Ext.P3 and even now that has not been responded. It is in these circumstances that the writ petition has been filed. 2. As is evident from Exts.P1 and P2, admittedly there has been excess payment from the petitioner. If that be so, unless the same has been adjusted towards some other liability of the petitioner, the amount has to be refunded. 3. In view of this, I dispose of this writ petition directing that the respondents shall consider Ext.P3 request made by the petitioner for refund as expeditiously as possible, at any rate, within WP(C) 4229/06 Page numbers four weeks from the date of production of a copy of this judgment. The petitioner will also be entitled to interest in terms of the provisions of the Act. ANTONY DOMINIC, JUDGE mt/-