IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH AUGUST 2009 / 23RD SRAVANA 1931 WP(C).No. 10265 of 2008(V) ------------------------------------- PETITIONER(S): ---------------------- KARTHIKEYAN, S/O.GENESHAN, AGED 46 26-H, SIVANKOVIL STREET, TUTRICORIN-1 MANAGER, PULSE HOUSE PVT.LTD. ERNAKULAM BRANCH OFFICE, RAVIPURAM ROAD KOCHI-682016. BY ADVS.MR.GEORGE ZACHARIAH ERUTHICKEL MR.ALOSIOUS GILBERT RESPONDENT(S): -------------------------- THE SALES TAX OFFICER, IVTH CIRCLE ERNAKULAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 10265 OF 2008 ......................................................................... Dated this the 14th August, 2009 J U D G M E N T The case of the petitioner is that in connection with the registration given to the Firm by the authorities under the KGST/CST Act in the year 1991, security deposit had already been effected. Subsequently, the business was wound up w.e.f. 31.03.1995 and the KGST/CST certificates were surrendered before the respondent on 10.04.1995 along with Ext. P1 letter requesting to return the NSC furnished as security. 2. The learned Counsel for the petitioner asserts with reference to the contents of the Writ Petition that no tax is due from the petitioner, which is more obvious from the fact that no counter affidavit has been filed by the respondent to rebut the claim. 3. Heard the learned Government Pleader as well. 4. After hearing both the sides, the respondent is directed W.P.(C) No. 10265 OF 2008 2 to consider Ext. P1 and pass appropriate orders thereon. If the contention of the petitioner is found as true, the NSC/ amount due to the petitioner shall be returned/disbursed, as expeditiously as possible and at any rate within three months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk