IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 WP(C).No. 33055 of 2008(I) --------------------------------------------- PETITIONER(S): ---------------------- M/S.BERGER PAINTS INDIA LTD., VALATH ARCADE, VP MARAKKAR ROAD, EDAPPALLY TOLL, EDAPALLY PO., KOCHI-24. REP. BY ITS AUTHORISED SIGNATORY AND ADMINISTRATION OFFICER, SRI.P.GOPALAKRISHNA PILLAI . BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA. 2. ILTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES KOLLAM AT KOTTARAKKARA. 3. COMMERCIAL TAX OFICER, COMMERCIAL TAXES, KOTTARAKKARA. 4. COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 33055 OF 2008 I -------------------------------------- Dated this the 17th November, 2008 JUDGMENT Petitioner gave a security deposit in connection with the goods under Section 29A of the KGST Act. In the proceedings, however, it was found that the transaction was genuine and there was no attempt to evade tax. Accordingly, the security deposit of Rs.97,800/= collected from the petitioner was ordered to be refunded to it by Ext.P5. Petitioner submitted Ext.P7, but there was no response. I heard the learned Government Pleader also. The Writ Petition is disposed of directing the third respondent to consider and take a decision on Ext.P7 in accordance with law within a period of one month from the date of receipt of a copy of this Judgment. The question of interest also is a matter to be decided in accordance with law. Sd/= kbk. K. M. JOSEPH, JUDGE WPC 2