IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH JANUARY 2011 / 7TH MAGHA 1932 WP(C).No. 37843 of 2010(E) -------------------------- PETITIONER(S): --------------- M/S. J & J TIMBERS, 23/418, MAIN ROAD, CHALAKUDY - REPRESENTED BY ITS MANAGING PARTNER, SHRI. C.D.JOSEPH. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, THRISSUR-680 001. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 035. 3. THE ASSISTANT SECRETARY, KERALA STATE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD-678001. 4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37843 of 2010-E ---------------------------------------- Dated this the 27th day of January, 2011. J U D G M E N T Benefits of the Amnesty Scheme 2010, as provided under Section 23B of the Kerala General Sales Tax Act (KGST Act), was allowed to the petitioner with respect to payment of arrears due for the years 2001-02 to 2004-05. As per the revised order issued by the 1st respondent under Ext.P4, the petitioner was required to remit a total sum of Rs.1,56,96,885/- on or before 31.12.2010. Grievance of the petitioner is that, the said order was served on him only on 17.12.2010 and only two weeks period was left thereafter for effecting payment. At the time when the writ petition was filed the amnesty scheme was valid only upto 31.12.2010. Therefore, the petitioner was challenging the insistence for payment before that date, as not reasonable and justified. 2. At the time of admission, it was brought to the notice of this Court that the petitioner had already remitted 1/3rd of the amount due. The petitioner was given liberty to remit one more instalment on or before 31.12.2010. It is reported that, W.P(C) No.37843 of 2010-E 2 accordingly 2/3rd of the total amount was already paid. 3. It is brought to my notice that, the State Government, through a subsequent order issued on 31.12.2010 (No.28664/B2/2010/TD dtd.31.12.2010), had extended the period of operation of the amnesty scheme upto 31.3.2011 by making suitable amendments to Section 23B of the KGST Act. Under the above circumstances, I am of the view that the petitioner can be permitted to make payment of the balance amount due under Ext.P4, within a short period. 4. Therefore the writ petition is disposed of making it clear that, if the petitioner makes payment of the balance amount due under Ext.P4, on or before 15.3.2011 along with belated interest if any due, the same shall be considered as proper compliance of Ext.P4. C.K.ABDUL REHIM JUDGE ab