IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1787 of 2006(K)
1. M/S. NAVIN OIL INDUSTRIES,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER (ASSESSMENT)
... Respondent
For Petitioner :SRI.K.I.MAYANKUTTY MATHER
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :21/11/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No.1787 of 2006
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Dated this the 21st day of November, 2008.
JUDGMENT
Prayer in the W.P. is for refund of tax paid for the assessment years
1980-81 to 1986-87. The order under challenge is Ext.P9 wherein refund of
sales tax granted is Rs.3,02,430/- and CST is Rs.13,467/-. Petitioner’s case
is that refund due to him is Rs.8,49,316/-. I do not think it is possible for
this court to settle this dispute because detailed verification of records is
necessary. In the circumstances, W.P. is disposed of granting one month
time from date of receipt of copy of this judgment to the petitioner to file a
revision petition against Ext.P9 before the Deputy Commissioner and
produce the materials before him based on which petitioner claims refund
such as copies of demand notices and details of payments made. If a
revision is filed as stated, the Deputy Commissioner will call for the records
from the Assessing Officer, ask the Assessing Officer to verify the claim
with reference to records and if found payable, the Deputy Commissioner
will grant eligible refund to the petitioner. If claim is rejected for any
reason, he will give the reason why petitioner’s claim cannot be entertained.
W.P.(C) is disposed of as above.
C.N.RAMACHANDRAN NAIR
Judge
pms