IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 34170 of 2008(P) -------------------------- PETITIONER: -------------------- K. KUNHALANKUTTY, ASIAN INDUSTRIES, ANAKKAYAM, RESIDING AT KURUNYAN HOUSE, P.O. OTHUKUNGAL, THIRURANGADI, MALAPPURAM DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: --------------------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANJERI. 2. TAHSILDAR, TALUK OFFICE, THIRURANGADI. 3. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34170 of 2008(P) -------------------------------------- APPENDIX --------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF THE SALE NOTICE ISSUED BY 2ND RESPONDENT DTED 18.11.2006. EXT.P2. COPY OF THE APPLICATION FILED BY THE PETITIONER DATED 29.09.2008 EXT.P3. COPYOF THE LETTER ISSUED BY 1ST RESPONDENT DATED 10.10.2008. EXT.P4. COPY OF THE CIRCULAR NO.40/2008 DATED 06.10.2008. RESPONDENTS EXHIBITS : NIL ------------------------------------- / TRUE COPY / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 34170 OF 2008 ......................................................................... Dated this the 29th November , 2010 J U D G M E N T The petitioner is stated as aggrieved of non finalisation of the assessment under the relevant provisions of the KGST Act, which in turn has virtually prevented him from availing the benefit of Amnesty Scheme declared by the Government, to have the liability settled once and for all. 2. The tax liability of the petitioner in respect of assessment years 1990-91 to 1992-93 was finalised much earlier and the petitioner wanted to avail the benefit of Amnesty Scheme then in existence. However Ext. P2 application submitted in this regard was rejected vide Ext. P3 communication issued on 10.10.2008 stating that the assessments in respect of different assessment years were not complete and as such, the application for settlement of arrears under the Amnesty Scheme 2008 could not be considered under any circumstance, which in turn is under challenge in this Writ Petition. W.P.(C) No. 34170 OF 2008 2 3. The petitioner also challenges the correctness and sustainability of Ext. P4 Circular, wherein it is mentioned that the benefit of Amnesty Scheme can be considered only as a 'package deal' and not by way of piece-meal exercise. 4. The learned Government Pleader submits that the assessment in fact was finalised earlier under Section 17D, which however happened to be set aside by this Court directing the competent authority to have it reconsidered in accordance with law and that earnest efforts are going on to have it finalised without any delay. 5. In the above circumstance, this Court does not propose to go into the legality or otherwise of the various contentions raised by the petitioner with regard to the denial of the benefit under the Amnesty Scheme, 2008; more so, in view of the fact that the said Scheme has been re-notified by the Government and is valid and available till 31.12.2010. The third respondent is hereby directed to ensure that the assessment in respect of the petitioner is caused to be completed within 'two weeks' from the date of receipt of a copy W.P.(C) No. 34170 OF 2008 3 of the judgment, so as to enable the petitioner to have approached the concerned authority by submitting an application for availing the benefit of the Amnesty Scheme now in existence. Taking note of the submission made by the learned Government Pleader, the petitioner is directed to produce a copy of the judgment along with a copy of the Writ Petition before the Deputy Commissioner, Commercial Taxes, Malappuram, for taking further steps and to save time. P.R. RAMACHANDRA MENON, JUDGE. lk