IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 9TH JUNE 2010 / 19TH JYAISTHA 1932 WP(C).No. 13054 of 2010(F) -------------------------- PETITIONER: --------------- C.NAJEEB, NAJEEB ASSOCIATES, CHICAGO PLAZA, RAJAJI ROAD, ERNAKULAM, KOCHI-682 035. BY ADV. SRI.K.P.DANDAPANI, SENIOR ADVOCATE SRI.MILLU DANDAPANI RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE TAHSILDAR (REVENUE RECOVERY), KANAYANNUR. 3. THE SECRETARY TO DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT BUILDINGS, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 13054 OF 2010 -------------------------------------------- Dated this the 9th day of June, 2010 JUDGMENT The main prayer raised in the Writ Petition is for directing the 1st respondent to take up Ext.P2 application preferred by the petitioner for availing the benefit of 'Amnesty Scheme' and to finalise the same before proceeding with coercive steps as borne by Ext.P1. 2. The learned Government Pleader appearing on behalf of the respondents submits on instructions that, Ext.P2 application has been stated as preferred by the petitioner before the 1st respondent (paragraph 3 of the Writ Petition). It is pointed out that necessary application to avail the benefit of Amnesty Scheme has to be preferred before the 'concerned assessing officer', on which event, the same will of course be considered, as the benefit of scheme is available till 30.06.2010. 3. In the above circumstance, the petitioner is permitted to file fresh application for availing the benefit of Scheme before the assessing authority (who has not been included in the party array in the present Writ Petition) on or before the stipulated date and satisfy the requirements as prescribed, on which event, the said application shall be considered by the concerned authority and appropriate orders shall be passed thereon in accordance with law and terms of the Scheme. The liability of the 2 WP(C) No. 13054/2010 petitioner to satisfy the amount in respect of tax arrears will be on the basis of final orders to be passed in the application as aforesaid. So as to enable the petitioner to pursue such exercise, all further proceedings pursuant to Ext.P1 shall be kept in abeyance for a period of one month. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc