IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 15TH SEPTEMBER 2010 / 24TH BHADRA 1932 WP(C).No. 28472 of 2006(M) -------------------------- PETITIONER: --------------- K.UNNIKRISHNAN, KUNDIL HOUSE, VALLIKUNNU P.O., KADALUNDI NAGARAM, MALAPPURAM DISTRICT. BY ADV. SRI.V.P.SUKUMAR RESPONDENTS: --------------- 1. THE SALES TAX OFFICER, PERINTHALMANNA. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. 3. THE TAHSILDAR, THIRURANGADI. 4. THE VILLAGE OFFICER, VALLIKUNNU, MALAPPURAM DISTRICT. GOVERNMENT PLEADER SRI. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 28472/2006 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE REVISED ASSESSMENT ORDER DATED 31.5.2002 PASSED BY THE 1ST RESPONDENT. EXT.P2 TRUE COPY OF THE PENALTY ORDER DATED 31.5.2002. EXT.P3 TRUE COPY OF THE ORDER DATED 14.10.2004 PASSED BY THE APPELLATE SSISTANT COMMISSIONER. EXT.P4 TRUE COPY OF THE APPLICATION FOR REVISION DATED 16.10.2002 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE APPLICATION FOR STAY OF COLLECTION OF PENALTY DATED 16.10.2002. EXT.P6 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER DATED 21.7.2006 PASSED BY THE 1ST RESPONDENT. EXT.P7 TRUE COPY OF THE LETTER DATED 5.10.2006 RECEIVED BY THE PETITINER FROM THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY // P.S. TO JUDGE. KNC/- P.R. RAMACHANDRA MENON, J. = = = = = = = = == = = = == = = = = = = W.P.(C) No. 28472 OF 2006 = = = = = = = = == = = = = = = = = = = = = DATED THIS, THE 15TH DAY OF SEPTEMBER, 2010. J U D G M E N T The petitioner has approached this Court with the following prayers: i. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent to permit the petitioner to remit the tax, surcharge and interest demanded in Ext.P7 letter in 10 equal monthly installments; ii. to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent to keep in abeyance all further proceedings to collect the penalty imposed in Ext.P2 order passed by the 1st respondent until Ext.P4 application for revision is disposed of by the 2nd respondent ; iii. to pass such other orders as this Hon'ble court deems justified in the facts and circumstances of the case, and to award cost of this proceedings to the petitioner." 2. Heard the learned Government Pleader as well. Going by the first prayer, the only relief sought for is to permit the petitioner to clear the liability under Ext.P7 by way of ten equal monthly instalments. The writ petition being dated 25.10.1996, the said prayer is no more required to be considered or entertained as the time is already over by nearly four years. 3. With regard to the second prayer, the learned Government Pleader WP(C) 28472/2006 2 submits that there is no chance for Ext.P4 revision to be pending as on date. Learned counsel for the petitioner submits that the prayer of the petitioner will stand confined to a chance to avail the benefit of the 'amnesty scheme' declared by the Government, which is available till 31.12.2010, if there is any outstanding liability in connection with the cause of action projected in the writ petition. In the above circumstance, the writ petition is disposed of without prejudice to the right and liberties of the petitioner to avail the benefit of the amnesty scheme, if any liability is subsisting and to have the same settled in accordance with the terms of the scheme. P.R. RAMACHANDRA MENON, (JUDGE) KNC/-