IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 3RD APRIL 2009 / 13TH CHAITHRA 1931 WP(C).No. 9412 of 2009(V) ------------------------------------ PETITIONER(S): ---------------------- PADINJAREKKARA ESTATES LTD., KOTTAYAM,REPTD.BY ITS AUTHORISED SIGNATORY MR.P.C.ABRAHAM. BY ADV. MR.RAMESH CHERIAN JOHN RESPONDENT(S): ------------------------- SALES TAX OFFICER, CIRCLE-I,KOTTAYAM. BY GOVERNMENT PLEADER MR.K.P.PRADEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Rs/ THOTTATHIL B. RADHAKRISHNAN, J. = = = = = = = = = = = = = = = = = = = = = = = = W.P.(C).No.9412 of 2009-V = = = = = = = = = = = = = = = = = = = = = = = = Dated this the 3rd day of April, 2009. JUDGMENT The petitioner was an assessee on the files of the Sales Tax Officer (Assessment), Kottayam. A penalty imposed for the financial year 1984-85 was ultimately cancelled in 2005 following superior orders. The petitioner is entitled to refund of that amount. Some time in 1999, the petitioner's files were transmitted to the Assistant Commissioner (Assessment), Kottayam, who is now the assessing authority in so far as the petitioner is concerned. Since the entire files are transmitted, the refund has also to be made by that authority. But the fact of the matter remains that the penalty related to a period during which the STO (Assessment), Kottayam was the assessing officer. Therefore, the petitioner has, under different WP(C)9412/09 -: 2 :- acknowledgments, delivered an application for refund to the STO(Assessment), Kottayam. That application also demands interest payable in terms of the statutory provisions. It is therefore only appropriate that the STO, Kottayam transmits that application also to the AC, Kottayam before whom either the assessee or its duly authorized agent could appear and prosecute the application for refund. Let the needful be done by the STO, Circle-I, Kottayam at the earliest, at any rate, within a period of four weeks. The AC, Kottayam will also expedite the request of the petitioner for refund with interest in accordance with law. The writ petition is ordered accordingly. THOTTATHIL B. RADHAKRISHNAN, JUDGE. Sha/060409