IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 3RD DECEMBER 2010 / 12TH AGRAHAYANA 1932 WP(C).No. 34335 of 2010(N) --------------------------------- PETITIONER(S): ------------------- P.M.K.SAMEER, P.M.K.BUILDING,CLUB HILL,MANATHAVADY P.O., PIN-670645 BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): -------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANATHAVADY - 670645 2. THE INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD-673121 3. DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KALPETTA, WAYANAD-673121 R1 TO R3 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.34335 of 2010-N ---------------------------------------- Dated this the 3rd day of December, 2010. J U D G M E N T This writ petition is filed seeking directions against the 1st respondent to refund excess amount of tax and interest collected under the provisions of the Kerala General Sales Tax Act (KGST Act). The case of the petitioner is that, by virtue of Ext.P5 modified order of assessment issued consequent to reliefs granted by the appellate authority, the petitioner is entitled to get refund of a sum of `53,844/- towards tax and an amount of `2,711/- towards surcharge. Eventhough refund of tax amount was given to the petitioner, long after Ext.P5 order, the amount of interest was not refunded, inspite of repeated approaches made in this regard. Hence the petitioner is seeking direction to effect refund of the interest amount due. 2. Learned Government Pleader appearing on behalf of the respondents, on the basis of instructions, conceded that interest amount due under law was not refunded. It is W.P(C) No.34335 of 2010-N 2 submitted that the 1st respondent had already taken appropriate steps and a fresh refund voucher dated 22.11.2010 was already prepared for issue. The same will be issued to the petitioner without any further delay, is the submission. 3. The above submission is recorded and the writ petition accordingly closed with specific direction to the 1st respondent to effect refund of the amount without any further delay, at any rate within a period of one month from the date of receipt of a copy of this judgment. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.34335 of 2010-N 3