IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 16126 of 2006(T) -------------------------- PETITIONER(S): --------------- KANICHAI HOTELS PVT. LTD., REP. BY THE DIRECTOR, REJI K.V.VARGHESE, HOTEL LUCIA BUILDING, EAST FORT, THIRUVANANTHAPURAM. BY ADV. SRI.P.GOPALAKRISHNAN NAIR RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 3. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, THIRUVANANTHAPURAM. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 30.7.2003 ISSUED BY THE THIRD RESPONDENT. EXT.P2 TRUE COPY OF THE CERTIFICATE ISSUED BY THE THIRD RESPONDENT NO. 11010606/2001-02 DATED 15.11.2003 EXT.P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC NO. 40175 OF 2003 DATED 6.1.2004 EXT.P4 TRUE COPY OF THE LETTER NO. LUC/M-237/2003-04 DATED 3.2.2004 TO THE THIRD RESPONDENT. EXT.P5 TRUE COPY OF THE ORDER IN STA 847/2003 DATED 15.5.2004 OF THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF THE ORDER IN TRIBUNAL APPEAL NO. 585 OF 2004 DATED 11.1.2006 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. EXT.P7 TRUE COPY OF THE LETTER NO. LUC/M-83/2005-06 DATED 20.7.2005 EXT.P8 TRUE COPY OF THE LETTER NO. LUC/M-030/2006-07 DATED 6.5.2006 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 16126 OF 2006 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT W.P.C. is filed for direction to the Assessing Officer to grant refund of sales tax paid, pursuant to the original assessment for the year 2001-02. However, it is seen that assessment was subject matter of appeal before the first appellate authority, whereunder the first appellate authority directed reassessment or in other words assessment stands modified by order in appeal. Since no revised order is issued so far, third respondent is directed to revise the assessment in terms of the order in appeal and grant eligible refund to the petitioner without any delay. W.P. C. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2