IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 1ST DECEMBER 2010 / 10TH AGRAHAYANA 1932 WP(C).No. 37511 of 2007(N) -------------------------- PETITIONER: -------------- JOY K.JOSEPH, NANJILETHU HOUSE, AYARKUNNAM VILLAGE, KOTTAYAM DISTRICT. BY ADV. SRI.K.M.VARGHESE RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, COMMERCIAL TAXES, RANNY. BY GOVERNMENT PLEADER, SRI.M.H. HANIL KUMAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 37511 of 2007(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF ORDER DATED 03.03.2003 OF THE KERALA SALE TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. EXT.P2 : TRUE OCPY OF ORDER DATED 30.10.2004 ISSUED BY THE RESPONDENT NO.2. EXT.P3 : TRUE COPY OF REPRESENTATION DATED 30.07.2007 SUBMITTED BY PETITIONER BEFORE RESPONDENT NO.2. /TRUE COPY/ PA TO JUDGE P.R. RAMACHANDRA MENON, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 37511 OF 2007 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of December, 2010 JUDGMENT The petitioner approached this Court with the following prayers: “i) Declare that the petitioner is entitled to get the amount of Rs.90,978/- referred in Exhibit-P1 and Exhibit- P2 and direct the respondent No.2 to take effective steps to disburse the said amount forthwith along with 10% interest thereon from 30.01.2005 onwards; ii) Issue an appropriate writ or order directing the respondent No.2 to consider and take action on Exhibit-P2 without delay; iii) Allow the petitioner to submit an adequate and effective representation regarding the amount entitled by the petitioner;” 2. In spite of the specific prayers raised seeking to claim refund, no counter affidavit has been filed on the part of the respondents. Going by the materials on record, it is seen that the assessment in respect of the petitioner was finalized by the concerned authority, which in turn was subjected to challenge by filing a statutory appeal before the District Collector which did not turn to be fruitful. This made the petitioner to approach the Tribunal, where interference was made and the claim of the WP(C) No. 37511 of 2007 -:2:- petitioner was considered and allowed, observing that, the payment was in excess during the assessment year 1992-93 and that the assessee was entitled to have the refund. Pursuant to the order passed by the Tribunal, the amount has been quantified as per Ext.P2 order, declaring that a sum of `90,978/- is liable to be refunded to the petitioner. In spite of Ext.P2 order, the amount was not refunded, which made the assessee to approach this Court by filing the above writ petition. 3. In the above circumstances, this Court does not find any reason for not allowing the prayers sought for by the petitioner. Accordingly, the respondents are directed to refund the amount covered by Ext.P2 with 'interest' as provided under Section 44(4) of KGST Act, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is allowed. No costs. P.R. RAMACHANDRA MENON, JUDGE ttb