IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 24TH JUNE 2008 / 3RD ASHADHA 1930 WP(C).No. 19066 of 2008(T) -------------------------- PETITIONER: ------------ JANET 41 YEARS, D/O.MARIA PUSHPAM RESIDING AT J.J.BHAVAN KARIMKULAM VILLAGE, AZHANGAL, THIRUVANANTHAPURAM BY ADV. SRI.R.T.PRADEEP SRI.V.VIJULAL RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 2. ASSISTANT EXCISE COMMISSIONER, THIRUVANANTHAPURAM 3. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM 4. TAHSILDAR(RR), TALUK OFFICE, NEYYATTINKARA BY GOVT. PLEADER SMT. K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. -------------------------------------------------------- W.P.(C) 19066 of 2008 -------------------------------------------------------- Dated: JUNE 24, 2008 JUDGMENT Petitioner was a licensee of FL.1 shop during the Abkari Year 1995-96. She had committed default in paying the entire dues and the extent of her liability was disputed before this court in OP No.11687/2000. That OP was disposed of by Ext.P1 judgment, directing the respondents to re-quantify the liability in the manner indicated therein. The petitioner submits that by filing IA 3645/2008 she sought extension of time for complying with the directions in that judgment and that IA was disposed of by this court by Ext.P1 order dated 23.5.2008. In that order, the petitioner was granted time till 30.6.2008 to make payment of the balance due in terms of the judgment. 2. It is stated that while so, by Ext.P2 dated 23.6.2008, revised statement of the liability was furnished to the petitioner, in terms of which towards the principal, an amount of Rs.82,054.95 was shown to be due and Rs.1,80,931.16 was indicated as dues towards interest. Petitioner submits that in WP(C) 19066/2008 2 the meanwhile, the Amnesty Scheme was announced by the respondents as per Ext.P3 dated 26.5.2008. Though in terms of the said Amnesty Scheme, there is time till 30.7.2008 to apply for the benefit thereof, it is stated by the petitioner that unless she makes payment before 30.6.2008, she will not be entitled to the benefit of Ext.P1 judgment. It is also stated that since her liability was requantified in pursuance to the judgment of this court, the respondents are declining the benefit of the Amnesty Scheme also. It is in this background that this writ petition has been filed praying for directing the respondents to extent the benefit of the Amnesty Scheme to clear her liability as quantified in Ext.P2. 3. I have heard the counsel for the petitioner and also the Government Pleader. 4. It is true that the liability of the petitioner has been reduced in terms of Ext.P1 judgment and that the amount that is due from the petitioner has been indicated in Ext.P2. Along with the principal amount, she is also now found to be liable to pay interest as well. But the fact that the liability is now re- quantified as above does not mean that the petitioner, if WP(C) 19066/2008 3 otherwise eligible, has been rendered ineligible for the benefit of the Amnesty Scheme. In my view, if the petitioner is otherwise eligible for the benefit, she should be given the same. However, this is a matter for the 2nd respondent to consider and pass orders thereon. 5. Taking note of the fact that this court has already ordered the petitioner to pay the amount before 30.6.2008, and also in view of the apprehension that unless that time limit is complied with, she will be ineligible for the concession extended to her, I dispose of this writ petition with the following directions:- i. Before 30.6.2008 the petitioner shall make payment of the principal amount of Rs.82,054.95 to the 2nd respondent. ii. In order to enable the petitioner to make this payment, if any chalan is to be issued, the 2nd respondent shall issue the same on the production of a copy of this judgment. iii. Along with the payment as above, petitioner shall make an application for availing of the benefit of Ext.P3 Government Order. WP(C) 19066/2008 4 iv. On receipt of the application as above, the 2nd respondent shall consider the same in the light of Ext.P3, and take a final decision and communicate the same to the petitioner as expeditiously as possible. v. It is directed that in the event it is found that the petitioner is eligible for the benefit of Ext.P3, the payment made by her as directed above, shall be adjusted towards that liability. On the other hand, if for any reason she is found to be ineligible for the same, it will be open to the respondents to take such action as is permissible in law. ANTONY DOMINIC JUDGE Issue carbon copy today itself. mt/-