IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 2ND NOVEMBER 2010 / 11TH KARTHIKA 1932 WP(C).No. 26789 of 2010(W) -------------------------- PETITIONER(S): --------------- S.LUBABATH, W/O.A.M.RASHEED, PARTNER, M/S.M.SHAMSUDHIN & CO., PALLITHOTTAM, KOLLAM RESIDING AT ROLS DAAN, JACOB VALLANAT ROAD, COCHIN-682 018. BY ADV. SMT.T.D.RAJALAKSHMI SRI.R.SREEHARI RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, KOLLAM. 2. THE TAHSILDAR (RR), TALUK OFFICE, KOLLAM. 3. THE ASST.COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.26789 of 2010-W ---------------------------------------- Dated this the 2nd day of November, 2010. J U D G M E N T Grievance of the petitioner is against Ext.P2 order issued by the third respondent allowing settlement with respect to arrears of tax due, under the terms of the Amnesty Scheme 2008-09. The petitioner is raising serious disputes regarding computation of amounts and complaints about non-credit of various payments effected. On the basis of such disputes pertaining to Ext.P2, the petitioner is seeking directions to restrain the coercive steps of recovery initiated for realising the arrears of tax. 2. Learned Government Pleader, on the basis of instructions, submitted that the third respondent had noticed that there occurred certain mistakes in computing the amounts, while allowing the application under the Amnesty Scheme, and that certain payments were not given proper credit. Under such circumstances, it is submitted that, fresh orders will be issued after correcting such W.P(C) No.26789 of 2010-W 2 mistakes, with an opportunity of hearing afforded to the petitioner. 3. The submission made as above is recorded. The writ petition is hereby disposed of directing the 3rd respondent to pass fresh orders on the basis of the application for Amnesty benefits submitted by the petitioner dated 29.6.2010, after affording an opportunity of hearing to the petitioner. 4. Orders in this regard shall be issued at the earliest possible, at any rate within a period of one week from the date of receipt of a copy of this judgment. 5. Till such time orders are passed by the third respondent as directed above further steps of recovery against the petitioner shall be kept in abeyance. C.K.ABDUL REHIM JUDGE ab