IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 30TH JUNE 2011 / 9TH ASHADHA 1933 WP(C).No. 15906 of 2011(K) -------------------------- PETITIONER:- ----------------- P.BALAKRISHNAN, S/O.PONNUSWAMY NADAR, PROPRIETOR, KRISHNAN & COMPANY NO.15, CHELIMADA, K.K.ROAD, KUMILI-685 909, IDUKKI DISTRICT. BY ADV. SRI.K.REGHU KOTTAPPURAM SRI.M.MUKESH RESPONDENTS:- --------------------- 1. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, PALAKKAD-678 001. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, IDUKKI AT KATTAPPANA-685 508. BY GOVT.PLEADER SRI.V.K.SHAMSUDHIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15906 of 2011(K) APPENDIX PETITIONER'S EXHIBITS:- P1: COPY OF ORDER NO.10/2005-06 DATED 28/11/2006. RESPONDENTS' EXHIBITS:- NIL. ( TRUE COPY ) PA TO JUDGE. Kvs/- C.K.ABDUL REHIM, J. = = = = = = = = = = = = = WP(C).No.15906 of 2011-K. = = = = = = = = = = = = = Dated this the 30th June, 2011. J U D G M E N T The grievance voiced in this writ petition is that, inspite of Ext.P1 proceedings issued by the second respondent exonerating the petitioner from any liability for penalty under Section 47(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act) and directing refund of the security deposit furnished, the respondents are not effecting refund of the amounts in deposit. It is pointed out that Ext.P1 order was issued as early as on 23.11.2006. But the refund is not effected till date. 2. Learned Government Pleader, on the basis of instructions received, submitted that necessary steps have already been taken for effecting refund pursuant to Ext.P1 order, and that the refund will be effected without any further delay. 3. The above submission is recorded and the writ WP(C).No.15906/2011-K. 2 petition is disposed of directing the respondents to take steps to effect refund at the earliest possible, at any rate within one month from the date of receipt of a copy of this judgment. 4. While effecting refund, the respondents shall also take note of the demand made by the petitioner claiming interest on the amount in deposit. Appropriate decision in this regard shall be taken considering the relevant statutory provisions. C.K.ABDUL REHIM, (Judge) Kvs/-