IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 20TH AUGUST 2007 / 29TH SRAVANA 1929 WP(C).No. 22221 of 2007(U) -------------------------- PETITIONER: ------------ E.M.SUNNY, PROPRIETOR, A-CLASS PWD CONTRACTOR, EDATTUKARAN HOUSE, VARANTHARAPILLY P.O., THRISSUR - 680 303. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE SALES TAX OFFICER (WORKS CONTRACT SECTION), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THRISSUR. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, THRISSUR. 3. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 22221 OF 2007 -------------------------------------------- Dated this the 20th day of August, 2007 JUDGMENT Even though petitioner is granted refund, petitioner's claim for interest on refund is not considered by the first respondent, is the petitioner's case. W.P. is therefore disposed of directing the petitioner to file a claim petition for interest before the first respondent. If such a claim petition is filed along with a copy of this judgment, first respondent will consider the same with reference to statutory provisions and grant eligible interest. If the claim is declined, first respondent will state reasons for the same, and final orders should be passed within two months from the date of making application. (C.N.RAMACHANDRAN NAIR) Judge 2