IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 12866 of 2006(F)
1. A.M.PREMBUSHAN, RESIDING AT
... Petitioner
Vs
1. THE ADDITIONAL SALES TAX OFFICER
... Respondent
2. THE KERALA STATE ELECTRICITY BOARD,
For Petitioner :SRI.V.CHITAMBARESH (SR.)
For Respondent :SRI.JOSE J.MATHEIKEL, SC, KSEB
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :28/11/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 12866 OF 2006
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Dated this the 21st day of November, 2008
JUDGMENT
Petitioner’s case is that contract executed by him for KSEB was
pure labour contract and no material was supplied by him. However, it
is seen from the assessment order that petitioner paid the tax. It is
thereafter that the petitioner filed rectification application before the
Officer and according to the petitioner, petitioner is entitled to get
refund of the tax paid. Government Pleader submitted that he has not
received any instruction. I do not think any purpose will be served by
keeping theWPC pending. If the petitioner’s claim is genuine, refund
will be granted without any delay. However, before granting refund,
there will be direction to the first respondent to verify with KSEB
whether tax paid is reimbursed by them to petitioner and if so, tax paid
should be forfeited under Section 46(a)(i) of the Act and KSEB is free
to apply for refund under Rule 31D. W.P. is disposed of directing the
first respondent to consider petitioner’s claime based on Exts. P19 to
P21 and pass orders within two months from the date of production of
a copy of this judgment by the petitioner.
(C.N. RAMACHANDRAN NAIR)
Judge
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