ABRAHAM CHACKO Vs. ADDL SALES TAX OFFICER

JUDGEMENT

(1.) Petitioner is an assessee under the Kerala General Sales Tax Act. For the assessment year 199192 petitioner was assessed to tax. Petitioner returned the taxable turnover of Rs.20,97,000/ and claimed exemption of the entire turnover as it related to arrack said to have been purchased within the State of Kerala. An inspection was conducted in the premises of the petitioner and based on which suppression was found on the basis of certain materials seized in the course of such inspection. Proceedings were initiated against the petitioner and assessments were completed which was the subject matter of challenge before this Court in T.R.C. 185/2000. A Division Bench of this Court by its judgment dated on 1st June, 2001 quashed the assessment regarding arrack. A copy of the said judgment is produced in this case as Ext. P1. Even though the petitioner was also a dealer in Cola and the assessment included the turnover representing the sale of such commodity as well, the assessments made by the authorities were not interfered with. Therefore, part of the assessment regarding arrack having been quashed by this Court, any tax paid by the petitioner under that head has to be refunded after passing consequential orders pursuant to the judgment passed by this Court. The complaint of the petitioner is that even though this judgment was rendered as early as in 2001 so far no consequential orders are passed nor the amount paid by the petitioner towards sales tax on the turnover of arrack is refunded.

(2.) No counter affidavit is filed by the State. But the learned Government Pleader submits that there will not be any further delay in the matter of passing consequential orders and to refund the amount legally due to the petitioner, after adjusting any amount found to be due from the petitioner.

(3.) It is contended by the learned counsel for the petitioner that as per S.44 of the Kerala General Sales Tax Act in so far as no consequential orders are passed within a period of 90 days and the amounts are not refunded, petitioner is entitled to claim interest at 10% per annum on the amount due from the date of expiry of the said period up to the date of payment/adjustment.