IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27872 of 2009(D) -------------------------- PETITIONER(S): --------------- M/S.BELL CERAMICS LTD., 30/958, TRIPUNITHURA ROAD, VYTILA, KOCHI. REPRESENTED BY SUDHIR.R.VYAS, EXECUTIVE DIRECTOR. BY ADV. DR. K.B.MOHAMMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT), KVAT III CIRCLE, COMMERCIAL TAXES, TAX COMPLEX, ERNAKULAM-682 015. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOCHI-30. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27872 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is that inspite of payment of tax amount due, directly to the assessing authority, collection charges under the revenue recovery proceedings was realised from the petitioner. According to the petitioner out of the total amount of Rs.72,31,846/- collected as evidenced by Ext.P1 certificate, the petitioner was not liable for payment of collection charges to the tune of Rs.3,07,415/- recovered. Therefore the petitioner had filed request for refund of the amount before the 1st respondent as evidenced by Exts.P4 and P6. Complaint of the petitioner is that the 1st respondent is not considering and disposing of refund applications inspite of lapse of considerable period. 2. Having considered facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the 1st respondent to consider and pass orders of Ext.P4 and P6 within a time limit. 3. Accordingly the 1st respondent is directed to consider and pass orders on Ext.P4 and P6 after affording an opportunity W.P.(C).27872/09-D 2 of hearing to the petitioner as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb