This Writ Petition is filed by the petitioner seeking a writ of mandamus commanding the 2nd respondent to consider Exhibit P2 representation and to refund the excess amount alleged to have been collected from the petitioner. 2. According to the petitioner, on 9.10.1997, he applied for sales tax registration before the 2nd respondent and subsequent to that, he had auctioned timber from forest depots. As the application for sales tax registration was pending consideration, the respondents collected both points of sales tax due on the above auction @ 12%. According to the petitioner, being a dealer applied for sales tax registration, he was liable to pay the first point of sales tax @ 10% and hence he is entitled to get the last point of tax collected from him @ 2.5%, before releasing the goods auctioned. Moreover, in Exhibit P1 order passed by the Additional Appellate Assistant Commissioner, Kozhikode, the appellate authority modified the purchase turnover from Rs.11,73,874/- to O.P.No.11919/2002 -2-
10,92,650/-. But the respondents have not refunded any money due to him. The petitioner submitted Exhibit P2 representation before the 2nd respondent requesting to release the last point of sales tax collected from him @ 2.5% and it is due to the inaction on the part of the 2nd respondent, the petitioner has approached this Court in this Writ Petition.
2. Heard the Senior Government Pleader for taxes.
3. If, Exhibit P2 representation submitted by the petitioner is still pending consideration, the 2nd respondent is directed to consider and pass appropriate orders on the said representation, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment, with notice to the petitioner.
The Writ Petition is disposed of as above.
dsn Sd/-
ANIL K.NARENDRAN, JUDGE