IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 W.A.No.435 of 2005(D) ---------------------------------------------- AGAINST THE JUDGEMENT IN O.P.NO.477/2000 DATED 03/11/2004 .................... APPELLANT/PETITIONER:- -------------------------------------- KEDISON EXPELLERS, KANJIRAPPALLY, KOTTAYAM, REP. BY K.S.ABRAHAM, MANAGING PARTNER. BY ADV. SRI.JOSE JOSEPH RESPONDENTS/RESPONDENTS:- ------------------------------------------------ 1. STATE OF KERALA, REP. BY SECRETARY TO GOVT., COMMERCIALA TAXES DEPT., SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT LEVEL COMMITTEE ON SALES TAX EXEMPTION, REPRESENTED BY GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE (MEMBER SECRETARY), DISTRICT INDUSTRIES CENTRE, KOTTAYAM. 3. THE STATE ELEVEL COMMITTEE ON SALES TAX EXEMPTION, REPRESENTED BY DIRECTOR OF INDUSTRIES AND COMMERCE, TRIVADNRUM. 4. GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, KOTTAYAM. 5. THE ASSISTANT COMMISSIONER(ASSESSMENT)-I COMMERCIAL TAXES, KOTTAYAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.Dattu, C.J. & T.R.Ramachandran Nair, J. -------------------------------------------------------------- W.A.No.435 of 2005 -------------------------------------------------------------- Dated, this the 27th day of May, 2008 JUDGMENT H.L.Dattu,C.J. This Writ Appeal is directed against the judgment in O.P.No.477 of 2000, disposed of on 3.11.2004. 2. At the time of hearing of this Writ Appeal, Sri.Jose Joseph, learned counsel appearing for the appellant, very fairly submits that he has been instructed by his client to inform this Court that he intends to take the benefit under the amnesty scheme floated by the State Government. 3. Since the assessee intends to take the benefit under the amnesty scheme for redressal of all his grievances pleaded in the writ petition as well as in the Writ Appeal, in our view, the Writ Appeal can be disposed of with liberty to the appellant/petitioner to approach the Department for claiming the benefits under the amnesty scheme. If for any reason the assessee fails before the Departmental Officials, he is at liberty to make an appropriate application for revival of this Writ Appeal. 4. Accordingly, we pass the following: Order (i) We dispose of this Writ Appeal without going into the merits or demerits of the appellant's case. (ii) The appellant is granted permission to approach the Department for grant of benefit under the amnesty scheme. W.A.No.435 of 2005 - 2 - (iii) If for any reason the appellant does not get the appropriate reliefs from the Departmental Officials under the amnesty scheme, he is at liberty to make an appropriate application for revival of this Writ Appeal. 5. In view of the order passed in the Writ Appeal, all pending interlocutory applications are dismissed. Ordered accordingly. H.L.Dattu Chief Justice T.R.Ramachandran Nair Judge vku/-