IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 19799 of 2008(F)
1. A.J.MARIAM ALIAS ANNIE, PROPRIETRIX,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER, DEPARTMENT
... Respondent
2. THE COMMISSIONER,
3. STATE OF KERALA, REPRESENTED BY ITS
For Petitioner :SMT.S.K.DEVI
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :23/07/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 19799 OF 2008 F
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Dated this the 23rd day of July, 2008
J U D G M E N T
Prayers in the writ petition are as follows:
(i) issue a writ of mandamus or any other
appropriate writ order or direction to the 1st
respondent to refund the amounts due to the
petitioner under Exts.P1 and P3 with interest
provided under section 44(4);
(ii) issue a writ of mandamus or any other
writ order or direction to the 1st respondent to
modify the assessment in accordance with Ext.P4
order and refund the amounts due to the petitioner
with interest as provided under section 44(4);
(iii) issue a writ of mandamus or any other
appropriate writ order or direction to the 1st
respondent to return the security furnished for
taking the registration.
According to the petitioner, Ext.P4 is an order which is yet to
be implemented and amounts are due by way of refund under
Exts.P1 and P3. The petitioner has already filed Exts.P5 and P6
representations.
2. Having heard learned Government Pleader, I feel that
WPC.19799/08
: 2 :
the petitioner is entitled to the reliefs if the matter has become
final. In such circumstances, writ petition is disposed of as
follows.
There will be a direction to the 1st respondent to modify
the assessment as directed in Ext.P4 if Ext.P4 has become final in
accordance with law within two months from the date of receipt of
a copy of this judgment. Any amounts found due by way of refund
will be given to the petitioner within a further period of one month
from the date of the modification of the order. There will also be a
direction to the 1st respondent to refund the amounts found due on
the basis of Exts.P1 and P3 in accordance with law within a period
of two months from the date of receipt of a copy of this judgment.
The 1st respondent will also consider and take a decision on the
question of returning the security furnished for taking the
registration in accordance with law within two months from the
date of receipt of a copy of this judgment.
Sd/-
(K.M.JOSEPH, JUDGE)
aks
/TRUE COPY/
P.A.TO JUDGE