IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 WP(C).No. 2612 of 2006(J) ------------------------- PETITIONER: ------------ M/S.SAXON CASTING PVT. LTD., ELAPULLY, PALAKKAD REPRESENTED BY THROUGH ITS DIRECTOR-IN-CHARGE, M.NANDAKUMAR, S/O.KUNJU KAIMAL, AGED 40, RESIDING AT SREE VIHAR, KARUMATHRA, P.O.ENKAKKAD, THRISSUR. BY ADV. SRI.G.SREEKUMAR (CHELUR) SRI.SAJITH KUMAR KANGHINGHAT RESPONDENTS: ------------- 1. KERALA STATE INDUSTRIES DEVELOPMENT CORPORATION LTD., REPRESENTED THROUGH ITS MANAGING DIRECTOR, KESTON ROAD, KOWDIAR.P.O, THIRUVANANTHAPURAM. 2. THE TAHSILDAR (R.R), PALAKKAD. 3. KERALA STATE ELECTRICITY BOARD, REPRESENTED BY ITS SECRETARY, VAIDYUTHI BHAVAN, THIRUVANANTHAPURAM. 4. GENERAL MANAGER, TELECOMS, BHARAT SANCHAR NIGAM LTD., PALAKKAD. 5. THE ASSISTANT COMMISSIONER(ASSESSMENT), SALES TAX SPECIAL CIRCLE, PALAKKAD. 6. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, KERALA STATE, TRIVANDRUM. R4 BY ADV. SRI.MATHEWS K.PHILIP,SC, BSNL R1 BY ADV. SRI.M.PATHROSE MATTHAI (SR.) SRI.RONY J.PALLATH R2,5&6 BY G.P. SRI.MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/04/2008, THE COURT ON 01/04/2008 DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ORDER DT.25.5.2000. P2: TRUE COPY OF NOTICES DT.25.6.2003 AND 9.8.2004 FOR THE ASSESSMENT PERIOD 1998- 99 AND 1999-2000 RESPECTIVELY SERVED ON THIS PETIITONER. P3: TRUE COPY OF ACKNOWLEDGEMENT FOR RECEIPT OF MONEY ISSUED BY R2 DT.23.1.06. P4: TRUE COPY OF NOTICE DT.6.1.2006 ISSUED BY R2. P5: TRUE COPY OF INTIMATION GIVEN TO THIS PETITIONER CALLING UPON HIM TO ATTEND THE DISCUSSION OF 30.1.2006. P6: TRUE COPY OF DETAILED REPRESENTATION GIVEN BY PETITIONER TO R2 DT.19.1.06. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.2612 of 2006 .................................................................... Dated this the 1st day of April, 2008. JUDGMENT According to the petitioner, petitioner has cleared arrears due to KSIDC, KSEB and BSNL. The balance is only arrears of sales tax which is not disputed. Even though petitioner claims amnesty benefit, amnesty is only in the Bill form and the Finance Bill is not so far passed. In the circumstances, W.P. is disposed of directing the 5th respondent to make adjustments of refund if any due and give a statement of liability including interest to the petitioner within ten days from the date of production of copy of this judgment. The petitioner is granted time till 30.6.2008 to make entire payment. If amnesty benefit is granted in between, petitioner can avail it. If payment is not made, respondents are free to proceed with recovery. There will be direction to the petitioner not to transfer or encumber any asset until arrears of tax are cleared. C.N.RAMACHANDRAN NAIR Judge pms