M.H.Ahamed Kunju vs The Sales Tax Officer on 24 September, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

RP No. 804 of 2007()


1. M.H.AHAMED KUNJU,
                      ...  Petitioner

                        Vs



1. THE SALES TAX OFFICER,
                       ...       Respondent

2. THE SALES TAX OFFICER,

3. THE DIVISIONAL FOREST OFFICER,

4. DEPUTY TAHSILDAR (R.R.),

                For Petitioner  :SRI.V.J.JOHN

                For Respondent  : No Appearance

The Hon'ble MR. Justice J.B.KOSHY
The Hon'ble MR. Justice K.P.BALACHANDRAN

 Dated :24/09/2007

 O R D E R
                 J.B.KOSHY & K.P.BALACHANDRAN, JJ.
                         --------------------------------------
                           R.P.No.804 of 2007 in
                           W.A.No.730 of 2006
                         -------------------------------------
                        Dated 24th September, 2007

                                      ORDER

Koshy,J.

In the judgment under review it was held that since the

petitioner did not submit Form No.25A on purchase of timber, he is

bound to pay 8% tax (sales tax) collected by the forest officials. Now,

the only point pressed in this review petition is that for the previous

years refunds are due to the petitioner for excess tax paid. We are of

the opinion that instead of filing a review petition, it is for the petitioner

to file a petition before the Government. We see nothing wrong in the

judgment under review. With regard to refund of the excess tax paid, on

filing the petition within one month, the Government shall consider

whether any refund can be granted and whether that can be adjusted

against the dues of the petitioner.

The review petition is disposed of accordingly.

J.B.KOSHY
JUDGE

K.P.BALACHANDRAN
JUDGE

tks