V.Badharudeen Sahib v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 9TH DAY OF APRIL 2015/19TH CHAITHRA, 1937 WP(C).No. 11985 of 2015 (W) ----------------------------------------- PETITIONER(S):
-------------------------- 1.
V.BADHARUDEEN SAHIB, AWD NO.VI KOLLAM DISTRICT 2.
K.R. NAVANEETHA KRISHNAN, AWD II KOLLAM DISTRICT 3.
R. SASIDHARAN, AWD NO.IV, KADAKKAL KOTTARAKKARA, KOLLAM DISTRICT 4.
K. JACOB SAMUEL, AWD NO.III, KOTTARAKKARA KOLLAM DISRICT 5.
K.C. VANAJAKSHI AMMA, AWD NO.VII CHADAYAMANGALAM, KOLLAM DISTRICT 6.
R.SANTHA, AWD NO.10, KADAKKAL KOLLAM DISTRICT 7.
T.OOMMAN PANICKER, AWD 9, KOTTARAKAR, KOLLAM DISTRICT 8.
CHINNAMMA YOHANNAN, AWD 9, KOTTARAKKARA KOLLAM DISTRICT 9.
M.M.P. RAWTHER, AWD VIII, OYOOR, KOTTARAKKARA KOLLAM DISTRICT, REPRESENTED BY MANAGING PARTNER SHAMSUDDHIN 10.
M.S. BHUKHARI, AWD NO.VII, ANCHAL KOLLAM DISTRICT 11.
SHERLY ABRAHAM, AWD No.VIII, PATHANAPURAM KOLLAM DISTRICT 12.
A.S. SALIM, AWD NO.IX, ANCHAL KOLLAM DISTRICT 13.
C.K. SARANGADHARAN, AWD No.IV PUNALUR, KOLLAM DISTRICT 14.
P.RAMASWAMY, PROPRIETOR, RP CHETTIYAR & SONS AWD No.V, PUNALOOR, PATHANAPURAM TALUK KOLLAM DISTRICT
15.
K.P. SASIDHARAN NAIR, AWD NO.VII THALAVOOR, KOLLAM DISTRICT 16.
FRANCIS V. FRANCIS,. AWD NO.1, PUNALUR KOLLAM DISTRICT 17.
PB PUSHPARAJAN, MANAGING PARTNER P.V. BHANU PANICKER & SON, AWD NO,II PATHANAPURAM TALUK, KOLLAM DISTRICT 18.
M.LEKSHMI AMMAL, AWD No.III, PUNALUR PATHANAPURAM TALUK, KOLLAM DISTRICT 19.
B.ANIL KUMAR, AWD NO.1, CHAVARA KARUNAGAPPALLY TALUK 20.
B.RAJAN PILLAI, AWD NO.2, THEVALAKARA KARUNAGAPPALLY, KOLLAM DISTRICT 21.
M.A. NAZAR, AWD NO.3, EDAPPALLY KOTTA KARUNAGAPPALLY TALUK, KOLLAM DISTRICT 22.
B.HYMAVATHY AMMA, AWD No.4, KARUNAGAPPALLY KOLLAM DISTRICT 23.
K.RAJALAKSHMI, AWD No.5, KARUNAGAPPALLY, KOLLAM DISTRICT 24.
K.SUKUMARAN, AWD No.6, KARUNAGAPPALLY KOLLAM DISTRICT 25.
R.RAJIMOL, AWD No.7, THACHAYIL JUNCTION KARUNAGAPPALLY, KOLLAM DISTRICT 26.
K.MUHAMMED & SONS, AWD NO.10, CHITTUMOOLA, KARUNAGAPPALLY, KOLLAM DISTRICT REPRESENTED BY MANAGING PARTNER, SHOUKATHALI 27.
P.RAMACHANDRAN UNNITHAN, AWD No.8, CHITTUMOOLA KARUNAGAPPALLY, KOLLAM DISTRICT 28.
HARIKRISHNAN, PROPRIETOR, K.HARIDEVA PANICKER, WHOLESALE DEALER AWD No.IX, THURAYILKADAVU, ADINADU NORTH PO KARUNAGAPPALLY, KOLLAM DISTRICT 29.
M.M. SAPHIA, AWD No.1, SASTHAMCOTTA KOLLAM DISTRICT 30.
KK RAJI, AWD NO.2, SASTHAMNADA KOLLAM DISTRICT
31.
SCB No.1132, AWD III, PORUVAZHY NORTH CHATHAKULAM, KUNNATHOOR TALUK KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY BY ADVS.SRI.M.V.BOSE SRI.VINOD MADHAVAN SMT.NISHA BOSE RESPONDENT(S):
---------------------------- 1.
THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, FOOD & CIVIL SUPPLIES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 695 001 2.
THE STATE OF KERALA, REPRESENTED BY SECRETARY TO FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM, 695 001 3.
THE COMMISSIONER, FOOD& CIVIL SUPPLIES DEPARTMENT PUBLIC OFFICE BUILDING, OPPOSITE MUESEUM THIRUVANANTHAPURAM 695 001 4.
THE DISTRICT SUPPLY OFFICER, OFFICE OF THE DISTRICT SUPPLY OFFICER, KOLLAM PIN- 695 001 5.
THE FOOD CORPORATION OF INDIA, REGIONAL OFFICE, KESAVADASAPURAM, PATTOM PALACE PO, THIRUVANANTHAPURAM -695 004 REPRESENTED BY ITS PRINCIPAL OFFICER AND REGIONAL GENERAL MANAGER 6.
THE DISTRICT MANAGER, FOOD CORPORATION OF INDIA, KOLLAM - 695 001 R5&6 BY ADV. SRI.M.R.ANISON R BY GOVERNMENT PLEADER, SMT. SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 11985 of 2015 (W) ----------------------------------------- APPENDIX PETITIONER'S EXHIBITS:
------------------------------------- EXHIBIT P1 TRUE COPY OF COMMUNICATION DATED 19.03.2014.
EXHIBIT P2 TRUE COPY OF JUDGMENT DATED 22.08.2014 IN WP(C) 23537/2012 EXHIBIT P3 TRUE COPY OF LETTER, DATED 24.04.2014 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE REPRESENTATION, DATED 04.10.2014 PREFERRED BY PETITIONERS BEFORE THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS:- -------------------------------------------- NIL // True copy // PA to Judge das
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 11985 of 2015 ===================================================== Dated this the 9th day of April, 2015
JUDGMENT
The petitioners are authorised wholesale dealers of rationed articles in Kollam district. There were amounts 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 4th respondent with Ext.P4 representation giving details of the tax paid by them and seeking a refund of the same. In the writ petition, the grievance of the petitioners is that although Ext.P4 representation was preferred before the 4th respondent, the 4th respondent has not passed any orders on the same.
2. I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ
-2W.P.(C). No. 11985 of 2015 petition with a direction to the 4th respondent to consider and pass orders on Ext.P4 representation, if any, 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.K.JAYASANKARAN NAMBIAR JUDGE das