IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 29TH JUNE 2011 / 8TH ASHADHA 1933 WP(C).No. 9821 of 2011(C) ------------------------- PETITIONER(S): --------------- P.K.SOMARAJAN, PULKUNNEL HOUSE, PAMPADI EAST P.O., THIRUVILWAMALA, THRISSUR DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, WADAKKANCHERRY, THRISSUR DISTRICT, PIN-680 582. 2. INTELLIGENCE OFFICER, SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM, PIN-676 505. 3. THE TREASURY OFFICER, DISTRICT TREASURY, MALAPPURAM, PIN-676 505. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9821 of 2011(C) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE CHALLAN NO.1556 EVIDENCING PAYMENT OF THE PETITIONER THROUGH STATE BANK OF TRAVANCORE DTD.22.9.2000 EXT.P2: COPY OF THE ORDER DTD.2.1.2001 EXT.P3: COPY OF THE APPELLATE ORDER DTD.25.4.2002 EXT.P4: COPY OF THE ORDER DTD.3.8.2010 EXT.P5: COPY OF THE LETTER DTD.4.8.2010 EXT.P6: COPY OF THE ORDER DTD.31.8.2010 EXT.P7: COPY OF THE ORDER DTD.2.11.2010 EXT.P8; COPY OF THE ORDER DTD.6.11.2010 EXT.P9: COPY OF THE INTIMATION ISSUED BY THE 1ST RESPONDENT EXT.P10: COPY OF THE DEFECT NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.9821 of 2011-C ---------------------------------------- Dated this the 29th day of June, 2011. J U D G M E N T Issue pertains to refund of amounts collected as security deposit in a proceedings initiated under Section 29A of the Kerala General Sales Tax Act (KGST Act). By virtue of Ext.P3 order passed by the appellate authority, the order imposing penalty under Section 29A was set aside. The petitioner claimed refund of the amount of security deposit remitted, in view of Ext.P3 order. Initially the petitioner was given a reply by the 1st respondent stating that the appellate order has not been implemented by issuing modified orders and only after getting such modified orders the refund can be effected. Subsequently, the petitioner made a request to the 2nd respondent in this regard and a modified proceedings was issued by the 2nd respondent, as evidenced from Ext.P6. In Ext.P6 refund of the amount of security deposit was ordered as contemplated under Section 44(2) of the KGST Act. On the basis of W.P(C) No.9821 of 2011-C 2 Ext.P6, consequential order was issued by the 1st respondent, as evidenced from Ext.P7. But inspite of such orders the 3rd respondent refused to effect payment of amounts covered under the refund voucher. Hence this writ petition is filed. 2. It is conceded that, during pendency of this writ petition refund of the amount in question has already been effected and the petitioner had received such payment. The petitioner contend that the request for payment of interest due thereon under Section 44(2) of the KGST Act, read with Rule 43(3) of the KGST Rules, has not been granted. It is stated that since the appellate order setting aside the penalty was issued much earlier, the amount became due as on that date and as per the statutory provisions the petitioner is entitled to get interest due thereon. However, it is noticed that the authority concerned has not taken any decision on the claim for payment of interest. Hence, I am of the view that the petitioner can be relegated to the authority concerned with a request for issuing orders for W.P(C) No.9821 of 2011-C 3 payment of interest. If any such request is received, the 1st and 2nd respondents will take a decision regarding eligibility of the petitioner for the claim of interest, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The Writ Petition is disposed of with the above directions. C.K.ABDUL REHIM JUDGE ab