Muhammadali Traders v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 19TH DAY OF JANUARY 2015/29TH POUSHA, 1936 --------------------------- PETITIONER(S):
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MUHAMMADALI TRADERS, AWD NO. 3, SULTHANBATHERY, REPRESENTED BY MANAGING PARTNER, ABDUL MAJEED K.T. BROTHERS, AUTHORISED WHOLESALE DISTRIBUTOR NO.5, MANANTHAVADY, REPRESENTED BY ITS MANAGING PARTNER ABDUL NAZEER 3.
M/S. R.P. GOVINDAN & CO.
AWD NO. 6, MANANTHAVADY, REPRESENTED BY MANAGING PARTNER K.P. HAREEH NARAYAN 4.
HAJEE M.K. CHERIYAMAMMOO AND BROTHERS, AWD-1, KALPETTA WAYANAD, 673 121 REPRESENTED BY ITS PARTNER C.P. KUNCHIMOHAMMED 5.
C.P. ZUBAIDA, AUTHORISED WHOLESALE DISTRIBUTOR NO.4, SULTHANBATHERY, REPRESENTED BY ITS PARTNER C.P.SUBAIDA 6.
K.E.ASSOCIATES, AWD. NO. II, KAPETTA, REPRESENTED BY ITS MANAGING DIRECTOR, K.P. MOHAMMED MUSTHAFA BY ADVS.SRI.M.V.BOSE SMT.NISHA BOSE RESPONDENT(S):
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THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, FOOD AND CIVIL SUPPLIES DEPARTMENT,
GOVT. SECRETARIAT, FOOD AND CIVIL SUPPLIES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 3.
THE COMMISSIONER, FOOD AND CIVIL SUPPLIES DEPARTMENT.
PUBLIC OFFICE BUILDING, OPPOSITE MUSEUM, THIRUVANANTHAPURAM - 695 001 4.
THE DISTRICT SUPPLY OFFICER, OFDFICE OF THE DISTRICT SUPPLY OFFICE, WAYANAD - PIN 673 121 5.
THE FOOD CORPORATION OF INDIA, REGIONAL OFFICE, KESAVADASAPURAM, PATTOM PALACE P.O.
THIRUVANANTHAPURAM - 695 004 REPRESENTED BY ITS PRINCIPAL OFFICER AND REGIONAL GENERAL MANAGER, 6.
THE DISTRICT MANAGER, FOOD CORPORATION OF INDIA, WAYANAD - PIN - 673 121 R5 & 6 BY ADV. SRI.JOSE KURIAKOSE, SC, FCI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX PETITIONERS'EXTS;
EXT.P1: TRUE COPY OF COMMUNICATION DATED 19-3-2014 EXT.P2: TRUE COPY OF THE JUDGMENT DATED 22-08-2014 IN W.P.C.
23537/2012 EXT.P3: TRUE COPY OF LETTER, DATED 24-04-2014 ISSUED BY THE 3RD RESPONDENT EXT.P4:
TRUE COPY OF THE REPRESENTATION WITH STATEMENT OF AMOUNT FOR REIMBURSEMENT, PREFERRED BY THE PETITIONER EXT.P4 (A):
TRUE COPY OF ACKNOWLEDGEMENT SIGNED BY THE 4TH RESPONDENT.
A.M.SHAFFIQUE, J.
....................................................... W.P. (C ) No. 1835 of 2015 - D ....................................................... Dated this the 19th day of January, 2015
JUDGMENT
Petitioners are authorised wholesale dealers of rationed articles in Wayanad District. Certain amounts were paid by them towards tax in respect of the turnover of rationed articles. It is the case of the petitioners that they were exempted from payment of tax, and hence, there was no legal basis for the collection of tax from them by the respondents. Pursuant to orders of the Government, it was clarified that the petitioners were not liable to pay tax during the period in question. Accordingly, the petitioners have approached the 4 th respondent by filing Ext. P4 giving details of the tax paid by them and seeking a refund of the same. In the Writ Petition, the grievance
W.P. (C ) No. 1835 of 2015 -D of the petitioners are that although they preferred Ext.P4 before the 4 th respondent in January, 2014, the 4 th respondent has not passed any orders on the same.
I have heard Sri. M.V. Bose, the learned counsel appearing for the petitioners as also Smt. Sobha Annamma Eappen, the learned Government Pleader on behalf of the respondents.
On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose of the Writ Petition with a direction to the 4 th respondent to consider and pass orders on Ext. P4 preferred by the petitioners, seeking refund of the tax paid by them during the relevant period, within a period of three months from the date of receipt of a copy of this judgment.
Sd/-A.M.SHAFFIQUE, JUDGE ani/ /true copy/ P.S. to judge