IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 9TH DECEMBER 2010 / 18TH AGRAHAYANA 1932 WP(C).No. 35778 of 2010(V) -------------------------------------- PETITIONER: ------------------- M/S.K.P.OIL MILLS, POST BOX NO.828 PONNANI- 679 583, REPRESENTED BY THE PARTNER, E.P.RAMADAS. BY ADVS. SRI.C.K.THANU PILLAI, SRI.K.P.JOY. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, MALAPPURAM-676 505. 2. THE INSPECTING ASSISTANT COMMISSIONER, MALAPPURAM AT MANJERI-675 21. R1 & R2 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.35778 of 2010 ------------------------------------------- Dated this the 9th day of December, 2010 J U D G M E N T ---------------------- With respect to the various assessment years like 1987-'88, 1988-'89, 1990-'91, 2000-'01 and 2002-'03, the petitioner claims that, different amounts of tax are liable to be refunded by virtue of revised orders issued, excess payments effected, etc. Grievance of the petitioner is that the assessing authority is not considering settlement of the matter by allowing claims for refund made by the petitioner through different representations. It is the further grievance of the petitioner that without settling such claims for refund and without effecting refund due, which according to the petitioner will come to Rs.7,51,822/-, coercive steps of recovery of tax amount due for the assessment year 2005-06 is now being pursued. Therefore the petitioner seeks direction against the 1st respondent either to adjust the excess amount of tax towards dues for the year 2005-'06 and 2006-'07, or to refund the amounts. The petitioner also seeks direction to restrain the respondents from taking any coercive steps for recovery of tax amounts due for the years 2005-'06 and 2006-'07. W.P.(C).35778/10-V -2- 2. Learned Government Pleader appearing on behalf of respondents, on the basis of instructions, submitted that the 1st respondent has already initiated steps for settlement of the issues and that the refund will be quantified without any further delay and necessary steps for issuing required voucher will be taken at the earliest possible, at any rate within a period of two months from today. 3. Under the above circumstances I am of the view that the writ petition can be disposed of recording the above submission and directing the respondents to keep in abeyance recovery steps now initiated pursuant to Ext.P13 to P15 notices, till the refund vouchers are issued as undertaken. 4. Needless to say that the 1st respondent shall consider the claim of the petitioner for payment of interest on the amounts due for refund in accordance with the relevant provisions contained in the statute. The writ petition is disposed of with the above observations. C.K.ABDUL REHIM, JUDGE. okb