IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 10TH JULY 2008 / 19TH ASHADHA 1930 WP(C).No. 19696 of 2008(T) -------------------------- PETITIONER: ------------ K.BABU, PROPRIETOR, M/S. LIJO RUBBER TRADERS, VAYAKKAL, KOTTARAKKARA, KOLLAM BY ADV. SRI.V.CHITAMBARESH (SR.) SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU RESPONDENTS: ------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM 2. THE DEPUTY COMMISSIONER (APPEALS) II KOLLAM 3. THE COMMERCIAL TAX OFFICER CUM SALES TAX OFFICER, KOTTARAKKARA, KOLLAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19696 OF 2008 T -------------------------------------- Dated this the 10th July, 2008 JUDGMENT Petitioner seeks a mandamus directing the third respondent to give credit to the sum of Rs.1,50,000/= remitted by the petitioner by Ext.p3 in arriving at the amount of sales tax due as per the Amnesty Scheme. 2. Briefly put, the case of the petitioner is as follows: Penalty order was passed against the petitioner on the basis of inspection by the Intelligence Squad and the original penalty amount of Rs.22,04,593/= imposed for the assessment years 1992 - 1993, 1993 - 1994 and 1994 - 1995 was scaled down to Rs.4,41,462/= in revision. It is stated that against the revenue recovery proceedings initiated against the petitioner when the first revisions petitions were pending, petitioner had approached this Court by filing W.P.(C). No.29530/07 which culminated in Ext.P2 Judgment. Thereunder, this Court directed the second WPC.19696/08 T 2 respondent herein to dispose of the Revision Petitions and deferred the recovery proceedings on condition that the petitioner remits Rs.1,50,000/= within two weeks from the date of the Judgment. Petitioner remitted the same as evident from Ext.P3 receipt. Modified order was issued by the third respondent in pursuance of the appellate and revisional orders, as Ext.P4. Ext.P4 is a copy of the break up of the amounts due for the assessment years 1992 - 1993, 1993 - 1994 and 1994 - 1995. According to petitioner, at this stage, the Government came with an amnesty scheme. Ext.P5 is the copy of the amnesty scheme. Petitioner has been granted the benefit of the amnesty scheme. Complaint of the petitioner, however, is that in implementing the amnesty scheme, the amount of Rs.1,50,000/= paid as per Ext.P2 Judgment has not been adjusted. 3. I heard the learned counsel for the petitioner and also the learned Government Pleader. It is true that the amnesty WPC.19696/08 T 3 scheme provides for various concessions depending on the year to which the liability relates. The concessions vary. As evident from Ext.P3, petitioner has made a payment of Rs.1, 50,000/= on 26.10.2007. Learned Government Pleader points out that the amnesty scheme came into force on 1.4.2008. Petitioner has been granted the benefit of the amnesty scheme without giving adjustment of Rs.1,50,000/=. The amnesty scheme scales down the liability as existing as on the date when the amnesty scheme came into force, thus depending on the year to which the liability relates and the liability will be proportionately scaled down accordingly. In the case of the petitioner, I would think the demand to adjust Rs.1,50,000.= is unsustainable. The amount of Rs.1,50,000/= is already paid and is appropriated. The Revision Petition filed by the petitioner was dismissed as evident from Ext.P1. Therefore, the payment which was made as a part of the interim order was against the penalty imposed which order has become final. Under the amnesty scheme, there WPC.19696/08 T 4 is no question of reopening the transaction which has already occurred by virtue of the payment made. In such circumstances, I think that there is no merit in the contention of the petitioner and the Writ Petition fails and it is dismissed. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge