IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 2ND MAY 2008 / 12TH VAISAKHA 1930 WP(C).No. 13928 of 2008(G) -------------------------- PETITIONER: ------------ M.MOHAMMED SAKKARIA,SHAJAHAN TRADERS, M.PUDUR,GOVINDAPURAM,PALAKKAD DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: 1 -------------- 1. COMMERCIAL TAX OFFICER,CHITTUR,PALAKKAD. 2. TAHSILDAR (RR) CHITTUR TALUK, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SRI. TEK CHAND THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).13928/2008 -------------------- Dated this the 2nd day of May, 2008 JUDGMENT Petitioner, an assessee for sales tax on the rolls of the first respondent, was assessed for the year 2001-02. Exts.P1 and P2 notices have been issued seeking to realise the amounts due under the assessment order. 2. While so, petitioner has, in an attempt to derive advantage under the amnesty scheme, filed Ext.P3(a) application to settle the dues under the amnesty scheme. As per the conditions of the scheme, if on receipt of the intimation, 25% of the amount is paid and the balance is paid within a period of three months thereafter, then there will be a settlement of dues as contemplated therein. 3. I heard learned Government Pleader also. 4. In the circumstances, writ petition is disposed of directing the first respondent to consider Ext.P3(a) application and intimate the petitioner in terms of Ext.P3 W.P.(C).13928/2008 2 within a period of 15 days from today. On receipt of intimation, the amount shall be paid by the petitioner. Enforcement of Exts.P1 and P2 shall be subject to the directions of payment in terms of the scheme as such. If the petitioner's application for amnesty is not accepted, then it will be open to the respondents to proceed with the enforcement of Exts.P1 and P2. I make it clear that in such an event, the petitioner is at liberty to take appropriate action in relation to such intimation. V.GIRI, Judge mrcs