IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 25TH MARCH 2011 / 4TH CHAITHRA 1933 WP(C).No. 5177 of 2011(V) ------------------------- PETITIONER(S): --------------- M.V.SOJUMON,WORKS CONTRACTOR, MALAMEL HOUSE,KAKKANAD,ERNAKULAM, KOCHI-682030. BY ADV. SRI.AUGUSTINE JOSEPH SRI.J.JULIUS SMITH SRI.K.S.ROCKEY RESPONDENT(S): --------------- THE COMMERCIAL TAX OFFICER(WC & LT), OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI-682018. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.5177 of 2011-V ---------------------------------------- Dated this the 25th day of March, 2011. J U D G M E N T Grievance of the petitioner is with respect to non- consideration and disposal of Exts.P4 and P5 applications submitted before the respondent seeking refund of amount of tax found to be paid in excess, when Exts.P1 to P3 orders of assessments were finalised with respect to the years 1996-97, 1997-98 and 1998-99. The petitioner specifically points out that the assessing authority had accepted the excess payments by virtue of Exts.P1 to P3 orders of assessments. But the respondent is not effecting refund of the said amount, inspite of Exts.P4 and P5 requests made as early as on 11.4.2004 and on 18.10.2007, respectively. 2. Heard; learned Government Pleader appearing on behalf of the respondent. It is stated that the petitioner was found to be in arrears of amounts due with respect to other years and hence the refund could not be effected. However, it is for the respondent to take a decision on Exts.P4 and P5 W.P(C) No.5177 of 2011-V 2 as to whether the amount is liable for refund or liable for adjustment against dues with respect to any other years. Under such circumstances, an early disposal of the matter by the respondent, considering Exts.P4 and P5 will suffice to meet the ends of justice. 3. Therefore, the writ petition is disposed of directing the respondent to consider and take appropriate decision on Exts.P4 and P5, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. It is left open to the petitioner to claim interest due as per the statute, if it is ultimately found that amounts are liable for refund. Needless to say that, if the authority finds that refund is due to be made, the same shall be done without any further delay. C.K.ABDUL REHIM JUDGE ab