IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 16TH NOVEMBER 2009 / 25TH KARTHIKA 1931 WP(C).No. 32712 of 2009(H) -------------------------- PETITIONER(S): --------------- M/S.THRISSUR FASHION JEWELLERY, PANTHALAM, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER, K.P.VARGHESE. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): --------------- THE INTELLIGENCE OFFICER, SQUAD NO.II, PATHANAMTHITTA AT THIRUVALLA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.32712 OF 2009 ------------------------------ Dated this the 16th day of November, 2009 J U D G M E N T ---------------------- 1. Grievance of the petitioner is that his request for refund of tax amount, submitted to the respondent as evidenced by Ext.P7 is not considered and disposed of. The petitioner was imposed with penalty under Section 67(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act) for the year 2007-08 pursuant to a shop inspection conducted. The order imposing penalty was challenged by the petitioner in appeal, and through Ext.P2 order the appellate authority had granted stay on condition of the petitioner remitting 40% of the disputed amount. In compliance with the interim order the petitioner had remitted an amount of Rs.23,19,286/- as evidenced by Ext.P3. 2. Subsequently the appellate authority had set aside the impugned order of penalty through Ext.P4 order and the matter was remanded back to the respondent for fresh disposal. During consideration of the matter by the respondent after remand, the petitioner was permitted to compound the offence by paying compounding fee fixed by the respondent. According to the petitioner even the compounding fee of Rs.4 lakhs collected by W.P.(C).32712/09-H 2 the respondent is excessive and the petitioner is liable to pay compounding fee only at Rs.2 lakhs. However, considering the fact that the petitioner had effected payment of an amount of Rs.23,19,286/- and that the petitioner had submitted a refund application as evidenced by Ext.P7, the matter can be disposed of on issuing appropriate direction for consideration and disposal of the said application. 3. Accordingly the writ petition is disposed of directing the respondent to consider and pass orders on Ext.P7 application after affording an opportunity of hearing to the petitioner at the earliest, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb