IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 11TH NOVEMBER 2009 / 20TH KARTHIKA 1931 WP(C).No. 32256 of 2009(B) -------------------------- PETITIONER(S): --------------- MALABAR ORNAMENTS PVT.LTD. A.V.K.NAIR ROAD, THALASSERY,KANNUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR R.ABDUL JALEEL. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER (KVAT) COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR. 2. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, THALASSERY. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR. 4. THE COMMISSIONER, COMMERCIAL TAXES, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-695 033. 5. THE INSPECTING ASSISTANT COMMISSIONER, INVESTIGATION BRANCH, I.B, IT MANAGEMENT CELL, COMMERCIAL TAXES, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-695 033. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.32256 OF 2009 ------------------------------ Dated this the 11th day of November, 2009 J U D G M E N T ---------------------- 1. In terms of Ext.P3 and P6 orders, various amounts are due to the petitioner which were directed to be adjusted against the tax liability for the subsequent years. So also by Ext.P7 appellate order issued by the Kerala Value Added Tax Appellate Tribunal, the petitioner is entitled for refund or adjustment of excess payment of tax. The assessing authority has not issued modified orders in view of the directions contained in Ext.P7. Grievance of the petitioner is that eventhough the petitioner made several requests to the authorities concerned, for getting refund of the amounts due under Ext.P3 and P6, no refund has been effected so far. It is further stated that the adjustment of the excess amount against the future years as ordered in Ext.P3 and P6 was not possible at present, because of the E-filing system started in the department. It is evident from Ext.P11 reply issued by the 5th respondent that the adjustment of excess tax of the previous years could not be made and therefore advised the petitioner was to get refund of the excess amount paid. 2. According to the petitioner the 1st respondent is not effecting refund of the amounts covered under Ext.P3 and P6 and W.P.(C).32256/09-B 2 he is not giving effect to Ext.P7 appellate order. Therefore the petitioner is deprived of payment of huge amounts due for refund. Hence seeking directions to effect refund of such amounts. 3. Having considered facts and circumstances of the case, it is noticed that the petitioner had submitted requests as evidenced by Ext.P8 and P12 before the 1st respondent, seeking refund of the amounts covered under Ext.P3 and P6 and also seeking finalisation of modified assessments pursuant to Ext.P7. Since no action was taken, he had submitted Ext.P13 before the 3rd respondent Deputy Commissioner. 4. Under such circumstances the 1st respondent is directed to consider and dispose of Ext.P8 and P12 requests as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. Refund, if ordered, shall be effected without any further delay. It is also directed that the 1st respondent shall take a decision with respect to the claim for interest due on the amount liable for refund, in accordance with the provisions contained in the statute. The writ petition is disposed of with the above directions. C.K.ABDUL REHIM, JUDGE. okb