IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 16TH JUNE 2009 / 26TH JYAISHTA 1931 WP(C).No. 35892 of 2004(W) -------------------------- PETITIONER(S): --------------- V.MUHAMMED RAFEEK, S/O.MUHAMMED KASIM, VATUPARAMBIL HOUSE, PERUR P.O., OTTAPPALAM, REP.BY POWER OF ATTORNEY HOLDER A.FAZIL, S/O.ABDUL KHADER, KOZHIKKAD HOUSE, THARUR, ALATHUR PALAKKAD DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, CHITTOOR, PALAKAD DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY. G.P. SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ORDER DATED 11.8.2004 EXT.P2 TRUE COPIES OF THE REVISION PETITION FOR 1999-2000 DATED 12.12.2003 EXT.P3 TRUE COPY OF THE REVISION PETITION FOR 2000-01DATED 12.12.2003 EXT.P4 TRUE COPY OF THE HEARING NOTE DATED 24.7.2004 EXT.P5 TRUE COPY OF THE PENALTY ORDER FOR 1999-2000 DATED 29.8.2002 EXT.P6 TRUE COPY OF THE PENALTY ORDER FOR 2000-01 DATED 29.8.2002 EXT.P7 TRUE COPY OF THE FIRST REVISION ORDER FOR 1999-2000 DATED 24.9.2004 EXT.P8 TRUE COPY OF THE FIRST REVISION ORDER FOR 2000-01 DTED 24.9.2004 EXT.P9 SERIES. TRUE COPY OF THE PETITION DTED 22.11.2004 ALONG WITH RECEIPTS FOR PAYMENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 35892 OF 2004 -------------------------------------------- Dated this the 16th day of June, 2009 JUDGMENT Prima facie, the challenge against interest demanded under Section 23(3A) is not tenable. However, since Amnesty benefit is available, I close the WPC leaving freedom to the petitioner to make settlement under Amnesty Scheme failing which petitioner is free to approach this Court afresh. (C.N. RAMACHANDRAN NAIR) Judge kk 2