IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 WP(C).No. 30310 of 2010(K) --------------------------------------- PETITIONER: ------------------- M/S.VALIYAVEETTIL INDUSTRIES, KIZHAVOOR, MUKHATHALA, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, ABDUL SALIM. BY ADVS. SRI.S.SANTHOSH KUMAR, SMT.P.LISSY JOSE. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KUNDARA, KOLLAM. 2. THE TAHSILDAR, (R.R) KOLLAM. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.30310 of 2010 ------------------------------------------- Dated this the 6th day of October, 2010 J U D G M E N T ---------------------- Petitioner is in arrears of amounts due under the Kerala General Sales Tax Act (KGST Act), with respect to various assessment years from 1991-2000 to 2004-2005. For recovery of the amounts coercive steps initiated under the Kerala Revenue Recovery Act is now being pursued. According to the petitioner, he was once granted with the benefits available under the Amnesty Scheme promulgated by the Government by waiver of considerable amounts of interest and penal interest. But it is conceded that, after payment of an amount of Rs.50,000/- the petitioner defaulted further payments. Petitioner presently aggrieved by the proclamation issued by the 2nd respondent for sale of immovable properties. 2. Learned Government Pleader has brought to my notice that the Amnesty Scheme introduced by the W.P.(C).30310/10-K -2- State Government is still in force and it will be operative till 31.12.2010. It will be open for the petitioner to approach the authority concerned seeking benefits under the Amnesty Scheme, for settlement of payments. Needless to say that, if the petitioner submits any such proper application before the authority concerned, the same need be considered in accordance with terms of the scheme prevalent as on date. 3. Under the above circumstances, I am of the opinion that the writ petition can be disposed of directing the 2nd respondent to keep in abeyance further coercive steps pursuant to Ext.P4 notice for a period of one month from today in order to facilitate the petitioner to seek appropriate remedy under the Amnesty Scheme. It is further made clear that, the amount of penalty due under the Kerala Value Added Tax Act, 2003 (KVAT Act) which is also covered under the recovery notices, shall be paid by the petitioner within a period of one month from today. C.K.ABDUL REHIM, JUDGE. okb