IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 10TH AUGUST 2010 / 19TH SRAVANA 1932 WP(C).No. 8000 of 2007(B) ---------------------------------------- PETITIONER(S): ----------------------- MR.C.I.JOHN, PROPRIETOR, M/S.CHEMTECH CHEMICALS, INDUSTRIAL DEVELOPMENT AREA, ANGAMALY, ERNAKULAM DIST. BY ADV. SRI.BOBBY JOHN SRI.TOMSON T.EMMANUEL RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ANGAMALY. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, COCHIN-3. 4. THE INTELLEGENCE OFFICER, SQUAD IV, COMMERCIAL TAXES, PALAKKAD. SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.8000/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ANNUAL RETURN FOR THE YEAR 2004-05 FILED BEFORE THE IST RESPONDENT. P2:- COPY OF THE KGST ASSESSMENT ORDER FOR THE YEAR 2004-05 DTD. 30.10.2006 ISSUED BY THE IST RESPONDENT. P3:- COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2004-05 DTD. 30.10.2006 ISSUED BY THE IST RESPONDENT. P4:- COPY OF THE KGST APPEAL DTD. 22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE EYAR 2004-05. P5:- COPY OF THE CST APPEAL DTD. 22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2004-05. P6:- COPY OF THE STAY PETITION FOR KGST DTD. 22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE EYAR 2004-05. P7:- COPY OF THE STAY PETITION FOR CST DTD. 22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE EYAR 2004-05. P8:- COPY OF THE DELAY PETITION FOR KGST DTD.22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE EYAR 2004-05. P9:- COPY OF THE DELAY PETITION FOR CST DTD. 22.1.07 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2004-05. P10:- COPY OF THE RR NOTICE DTD. 15.1.2007 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR KGST ASSESSMENT 2004-05. P11:- COPY OF THE RR NOTICE DTD. 15.1.2007 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR CST ASSESSMENT 2004-05. P12:- COPY OF THE RECEIPT DTD. 10.12.1998 ISSEUD BY THE 4TH RESPONDENTTO THE PETITIONER FOR COLLECTION OF SECURITY DEPOSIT U/S. 29A OF THE KGST ACT. P13:- COPY OF THE APPELLATE ORDER DTD. 25.10.02 OF THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES , PALAKKAD, DIRECTING THE 4TH RESPONDENT TO REFUND THE SECURITY DEPOSIT COLLECTED AS PER EXT.P12 RECEIPT. TRUE COPY P.S. TO JUDGE tss P.R.RAMACHANDRA MENON, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 8000 of 2007 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 10th day of August, 2010 JUDGMENT The grievance projected in this writ petition is confined to the non-implementation of Ext.P13 appellate order and to effect necessary refund. 2. The learned counsel for the petitioner submits that the liability has been already settled and it has become final. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 4th respondent is directed to give effect to Ext.P13 appellate order and necessary refund shall be effected to the petitioner with interest as prescribed, as expeditiously as possible, at any rate within three months from the date of receipt of copy of this judgment. Accordingly, this writ petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE. mn.