IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 28TH OCTOBER 2008 / 6TH KARTHIKA 1930 WP(C).No. 25638 of 2008(B) -------------------------- PETITIONER(S): --------------- P. SURENDRAN, CHENNAMKONATHU PUTHEN VEEDU, VELLANADU, NEDUMANGAD, THIRUVANANTHAPURAM. BY ADV. SRI.K.P.DANDAPANI (SR.) SRI.MILLU DANDAPANI RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (S) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF EXCISE, EXCISE COMMISSIONERATE, THIRUVANANTHAPURAM. 3. THE ASSISTANT EXCISE COMMISSIONER, PATHANAMTHITTA. 4. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SHRI.M.R.SABU FOR R1 TO 4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.25638 of 2008 ================== Dated this the 29th day of October, 2008 J U D G M E N T The petitioner was a joint licensee of toddy shop Nos.1 to 35/97-98 of Pathanamthitta range. The petitioner decided to avail of the benefit under the Amnesty Scheme declared by the Government for the purpose of paying off the balance amounts due as Kist in respect of the said toddy shops. The petitioner's grievance in this writ petition is that his application for benefit under the Amnesty Scheme has not been properly considered, by adjusting all payments in the account of the licensees against the dues. One of the contentions raised is that by resort to revenue recovery proceedings the properties belonging to one of the licensees have been bought by the Government for Re.1/- and pursuant to directions from this Court, the petitioner himself negotiated with the District Collector and purchased the same, the consideration paid for which has not been adjusted against the dues from the licensees, which ought to have been done. Instead, for the purpose of calculating amounts due under the amnesty scheme, amounts have been calculated without w.p.c.25638/08 2 adjusting that amount, although the sale has become final, is the grievance of the petitioner in this writ petition. 2. After having heard the learned Government Pleader also, I am of opinion that there is no justification on the part of the respondents in not crediting the amounts so realised by the abovesaid sale against the amounts due from the licensees. In the above circumstances, this writ petition is disposed of with the following directions: The respondents shall see that the amounts realised by the abovesaid sale of the property of one of the licensees are credited against the amounts due from the licensees forthwith. Thereafter, as against the balance amounts due, the petitioner's application for benefit under the Amnesty Scheme shall be considered and orders passed. After adjusting all the amounts paid including the amounts already paid by the petitioner under the amnesty scheme, if any, if any balance amount is due from the petitioner, the petitioner shall be permitted to pay the same within a specified time. If after adjusting all the amounts, any amounts are liable to be refunded to the petitioner, the same shall be so refunded to the petitioner. In this regard, I note that w.p.c.25638/08 3 the petitioner has got a contention that the petitioner has made payments as per Exts.P9 and P11, which contention shall also be considered by the respondents while finalising the matter. The entire proceedings as above shall be completed within a period of three months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge