IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 1ST DECEMBER 2010 / 10TH AGRAHAYANA 1932 WP(C).No. 92 of 2004(J) ----------------------- PETITIONER: --------------- R.SASIDHARAN NAIR, KOCHUKALEEKKAL KIZHAKKETHIL, MEMANA, OACHIRA P.O. BY ADV. MR. P.B.SAHASRANAMAN MR. K.JAGADEESH MR. T.S.HARIKUMAR RESPONDENTS: --------------- 1. THE INTELLIGENCE OFFICER (IB), KOLLAM. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, KOLLAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (R.R), KARUNAGAPPALLY. BY GOVERNMENT PLEADER MR. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01 /12 /2010, THE COURT ON 01/12/2010 DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 92 OF 2004 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 01st day of December, 2010 JUDGMENT The petitioner is stated as aggrieved of Ext. P1 to P6 orders passed by the original authority as well as the first revisional authority, whereby the proceedings with regard to the imposition of penalty under 45 (A) of the KGST Act have been finalized. 2. The learned counsel for the petitioner submits that, when the matter came up for consideration before this Court on 06.01.2004, a sum of `40,000/- was directed to be satisfied, so as to avail the benefit of interim stay, which is stated as complied with. The learned counsel also submits that, when the 'Amnesty Scheme' in 2008 was declared by the Government, the petitioner sought to avail the benefit thereunder and the petitioner was given to understand by the Departmental Authorities that once the application was filed, satisfying the due amount under the Scheme, the request of the petitioner to refund the amount satisfied pursuant to the interim order passed by this Court would be considered in the due course. The learned counsel further submits that the petitioner has availed the benefit of Amnesty Scheme and the amount as stipulated therein has been satisfied. W.P. (C) No. 92 of 2004 2 3. Heard the learned Government Pleader as well; who points out that the amount already satisfied by the petitioner pursuant to the interim order passed by this Court might have been appropriated against interest as contemplated under Section 55 C of the KGST Act and that the factual position has to be ascertained. 4. The learned counsel for the petitioner submits that, the Writ Petition is not intended to be pressed any further and that the same may be closed without prejudice to the rights and liberties of the petitioner to file an application for refund of the amount deposited pursuant to the interim order of this Court; to be dealt with by the concerned respondent in accordance with law. Reserving the rights and liberties as above, the Writ Petition is closed. This Court makes it clear that nothing has been expressed with regard to the rights and liberties of the parties concerned in this regard. P. R. RAMACHANDRA MENON, JUDGE kmd