IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 19TH FEBRUARY 2010 / 30TH MAGHA 1931 WP(C).No. 27505 of 2007(Y) --------------------------------------- PETITIONERS: --------------------- 1. JAMES K.JOSEPH, S/O.LATE SRI.K.K.JOSEPH, KANNAMPADAM HOUSE, KIDANGOOR SOUTH, KOTTAYAM. 2. K.J.KURIAKOSE, S/O.LATE SRI.K.K.JOSEPH, KANNAMPADAM HOUSE, KIDANGOOR SOUTH, KOTTAYAM. 3. LAISAMMA JAMES, W/O.JAMES K.JOSEPH, KANNAMPADAM HOUSE, KIDANGOOR SOUTH, KOTTAYAM. BY ADV. MR.T.M.ABDUL LATHEEF. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. ASSISTANT EXCISE COMMISSIONER, KOTTAYAM. 3. TAHSILDAR (RR), KOTTAYAM. *ADDL.R4. IMPLEADED: 4. THE VILLAGE OFFICER, ETTUMANOOR. *ADDL.R4 IMPLEADED VIDE ORDER DATED 09/01/2008 IN I.A. NO. 269/08. R1 TO R3 & ADDL.R4 BY GOVERNMENT PLEADER MR. V. MANU. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.27505/2007-Y: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE JUDGMENT DTD. 29/05/1990 PASSED BY THIS HON'BLE COURT IN A.S. NO. 493/1983 AND CROSS OBJECTION. EXT.P.2: COPY OF THE JUDGMENT DTD. 09/12/2003 PASSED BY THIS HON'BLE COURT IN W.A. NO. 382/98. EXT.P.3: COPY OF THE JUDGMENT DTD. 19/07/2006 PASSED BY THIS HON'BLE COURT IN CONT. CASE (C).NO.982/2004. EXT.P.4: COPY OF THE PETITION DTD. 20/06/2006 SUBMITTED BY THE PETITIONERS BEFORE THE DISTRICT COLLECTOR, KOTTAYAM. EXT.P.5: COPY OF THE JUDGMENT DTD. 15/12/2006 PASSED BY THIS HON'BLE COURT IN W.P.(C).NO.23363/2006. EXT.P.6: COPY OF THE ORDER NO. 4116/81 DTD. 16/05/2007 OF THE R.2. EXT.P.7: COPY OF THE NOTICE NO. B5.1135/92 DTD. 12/07/2002 OF THE R.3. EXT.P.8: COPY OF THE ATTACHMENT NOTICE NO. C5-1139/92 DTD. 24/09/1993 ISSUED BY THE R.3. EXT.P.9: COPY OF THE NOTICE DTD 01/02/1995 ISSUED BY THE EXCISE INSPECTOR, ETTUMANOOR. EXT.P.10: COPY OF THE DEMAND NOTICE NO.C5.1139/92 DTD. 15/06/2005 ISSUED BY THE R.3. EXT.P.11: COPY OF THE NOTICE NO. K8-1787/08 DTD. 02/06/2008 ISSUED TO THE P.1. EXT.P.12: COPY OF THE NOTICE NO.K8-1787/08 DTD. 02/06/2008 ISSUED TO THE P.2. EXT.P.13: COPY OF THE NOTICE NO.K8-1787/08 DTD. 02/06/2008 ISSUED TO THE P.3. EXT.P.14: COPY OF THE RECEIPT NO. 83 DTD. 17/10/2007. EXT.P.15: COPY OF THE RECEIPT NO. 33 DTD. 01/02/2008. EXT.P.16: COPY OF THE PETITION DTD. 22/09/2008 SUBMITTED BY THE PETITIONERS BEFORE THE R.2. NOTICE NO.K8. EXT.P.17: COPY OF THE GOVERNMENT ORDER NO.73/09-TD DTD. 30/04/2009. EXT.P.18: COPY OF THE LETTER NO. K8-4116/81 DTD. 22/11/2008 ISSUED BY THE ASSISTANT EXCISE COMMISSIONER, KOTTAYAM TO EXCISE COMMISSIONER, THIRUVANANTHAPURAM. RESPONDENTS' ANNEXURE: EXT.R2.A: COPY OF THE DCB STATEMENT. //TRUE COPY// P.A. TO JUDGE. Prv. ANTONY DOMINIC, J ........................................... WP(C).NO. 27505 OF 2007 ............................................ DATED THIS THE 19TH DAY OF FEBRUARY, 2010 JUDGMENT The petitioner was proceeded against as a defaulter of Abkari dues. There were several writ petitions and Writ Appeals and Special Leave petitions filed by him resisting the demands. In this writ petition also, he raised several contentions against the liability that is sought to be fastened on him. 2. However, at this distance of time, what the petitioner seeks is only the benefit of the 2008 Amnesty Scheme, the period of which has been extended till 31.3.2010. From Ext.P18 produced along with I.A.2431 of 2010 by the petitioner, it is seen that the petitioner submitted an application dated 22.9.2008 for the benefit of the Amnesty Scheme, 2008. On receipt of the said application, the Assistant Excise Commissioner, Kottayam, by letter dated 22.11.2008, sought for the orders of the Commissioner of Excise. 3. The petitioner, being a defaulter, is entitled to seek the benefit of the Scheme and as the petitioner has made the application in time, it Wpc 27505/2007 2 is necessary that the second respondent should pass orders on the application made, giving him the benefit of the Amnesty Scheme. The only clarification that is required is about the amount payable by the petitioner. According to the petitioner, pursuant to the interim directions of this court in this writ petition, he made two remittances of Rs.4,50,000/- and Rs. 3,00,000/- each. Since such remittances were made by the petitioner as ordered by this court, pending consideration of this writ petition, it's appropriation will have to be in terms of the judgment of this court. In view of this, it is directed that on consideration of the application of the petitioner for the benefit of the 2008 Amnesty Scheme, if the benefit is extended, the amount remitted by the petitioner as above, will have to be adjusted towards his liability so quantified. It is made clear that on such adjustment, if there is further amount found to be due from the petitioner, it will be open to the respondents to call upon the petitioner to remit the amount. On the other hand, if the payment made is in excess, necessarily that will have to be refunded. The writ petition is disposed of as above. The petitioner may Wpc 27505/2007 3 produce a copy of this judgment before the second respondent for compliance. Until a decision is taken as above, the recovery proceedings, which has already been kept in abeyance pursuant to the interim orders in this writ petition, will be deferred. ANTONY DOMINIC, JUDGE lgk