M.C.George vs. State Of Kerala - Kerala High Court, 02 July 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY, THE 2ND DAY OF JULY 2018 / 11TH ASHADHA, 1940 WP(C).No. 19892 of 2018 PETITIONER: M.C.GEORGE, S/O.LATE JOSEPH CHACKO, AGED 65 YEARS, RESIDING AT MULLENKUZHIYIL HOUSE, AYMANAM POST, KOTTAYAM DISTRICT-686 015. BY ADVS.SRI.G.P.SHINOD SRI.RAM MOHAN.G. SRI.GOVIND PADMANAABHAN SRI.AJIT G.ANJARLEKAR RESPONDENT(S): 1. THE STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY & COMMISSIONER KGST, 9TH FLOOR, TAX TOWERS, KARAMANA P.O., KILLIPPALAM, THIRUVANANTHAPURAM-695 002. 2. THE SECRETARY TAXES, ROOM NO.641, 2ND FLOOR, SOUTH BLOCK, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3. THE DEPUTY COMMISSIONER, FIRST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 4. THE INSPECTING ASSISTANT COMMISSIONER, FIRST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 5. COMMERCIAL TAX OFFICER, 1ST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 6. STATE TAX OFFICER, SGST CIRCLE, FIRST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 2/- -2- WP(C).No. 19892 of 2018 7. THE SPECIAL TAHSILDAR, REVENUE RECOVERY, SPECIAL TAHSILDAR OFFICE, EAST FORT POST, THIRUVANANTHAPURAM-695 023. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts 5/7/2018 WP(C).No. 19892 of 2018 (J) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- A TRUE COPY OF THE JUDGMENT DATED 19/01/2016 OF THIS HONOURABLE COURT IN WP(C)NO.2164 OF 2011. EXHIBIT P2- A TRUE COPY OF THE ASSESSMENT NO.1111 3526/2000-2001 (MODIFIED) DATED 10/10/2008 BY THE COMMERCIAL TAX OFFICER, 1ST CIRCLE,THIRUVANANTHAPURAM. EXHIBIT P3- A TRUE PHOTOCOPY OF THE REPRESENTATION DATED 06/10/2016 SUBMITTED BY THE PETITIONER BEFORE THE SPECIAL TAHSILDAR, REVENUE RECOVERY, THIRUVANANTHAPURAM. EXHIBIT P4- A TRUE PHOTOCOPY OF THE F.NO.S3-964/2001 DATED 28/10/2016 ALONG WITH THE REMITTANCE DETAILS ISSUED BY THE SPECIAL TAHSILDAR, REVENUE RECOVERY, THIRUVANANTHAPURAM. EXHIBIT P5- A TRUE PHOTOCOPY OF THE REPRESENTATION DATED 02/02/2017 SUBMITTED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER, COMMERCIAL TAX OFFICE, THIRUVANANTHAPURAM. EXHIBIT P6- A TRUE COPY OF THE F.NO.A1-182/2016-17 CT DATED 08/02/2017 ISSUED BY THE COMMERCIAL TAX OFFICER, CIRCLE-II, THIRUVANANTHAPURAM. EXHIBIT P7- A TRUE PHOTOCOPY OF THE REPRESENTATION DATED 14/12/2017 SUBMITTED BY THE PETITIONER BEFORE THE COMMERCIAL TAX OFFICER, CIRCLE-I, THIRUVANANTHAPURAM. EXHIBIT P8- A TRUE COPY OF THE APPLICATION DATED 08/03/2018 SUBMITTED BY THE PETITIONER UNDER THE RIGHT TO INFORMATION ACT, 2005, BEFORE THE STATE PUBLIC INFORMATION OFFICER,STATE GST, THIRUVANANTHAPURAM/STATE TAX OFFICER, 1ST CIRCLE, SGST DEPARTMENT. EXHIBIT P9- A TRUE COPY OF THE F.NO.A1.311/18 DATED 18/04/2018 ISSUED BY THE STATE PUBLIC INFORMATION OFFICER, STATE GST, THIRUVANANTHAPURAM/STATE TAX OFFICER, 1ST CIRCLE, SGST DEPARTMENT UNDER THE RIGHT TO INFORMATION ACT, 2005 EXHIBIT P10- A TRUE COPY OF THE REPRESENTATION DATED 08/02/2018 SUBMITTED BY THE PETITIONER BEFORE THE OFFICE OF THE COMMISSIONER, STATE GST. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ sts 5/7/2018 P.A.TO JUDGE DAMA SESHADRI NAIDU J. --------------------------------------- W.P.(C)No.19892 of 2018 ----------------------------------------- Dated this the 2nd day of July, 2018

JUDGMENT On the petitioner's default to pay the sales tax arrears, the Department initiated revenue recovery proceedings and sold his property. The property is said to have fetched Rs.5,32,000/-. After deduction of arrears, the petitioner claims re-fund of Rs.4,84,509/-, with interest @ 9%.

The petitioner claiming refund filed Ext.P7 representation before the 5th respondent. Aggrieved that the 5th respondent has not considered his application expeditiously, the petitioner filed this writ petition.

In response to the submissions made by the learned counsel for the petitioner, the learned Government Pleader has submitted that this Court, without touching on the merits of the matter, may dispose of the writ petition, directing the 5th respondent to consider Ext.P7 in accordance with law. He has submitted that the authority is willing to consider the representation at the earliest.

Therefore, I dispose of the writ petition directing the 5th respondent to consider Ext.P7 representation and pass

W.P.(C)No.19892 of 2018 2 appropriate orders, expeditiously, within two months from the date of receipt of a copy of this judgment. The writ petition stands disposed of. DAMA SESHADRI NAIDU JUDGE