IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 4TH AUGUST 2008 / 13TH SRAVANA 1930 WP(C).No. 21928 of 2008(I) -------------------------------------------- PETITIONER: ----------------- K.H.MOHAMMED ALI, ELLIKAL ENTERPRISES, PATHADIPALAM, EDAPPALLY. BY ADV. SRI.C.J.XAVIER RESPONDENTS: ----------------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.2, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM. 2. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, KALAMASSERY. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM. 4. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 21928 OF 2008 I -------------------------------------- Dated this the 4th August, 2008 JUDGMENT Petitioner has approached this Court seeking a direction to pass orders on Exts.P5 to P7 rectification petitions representing SSI exemption eligibility. He further seeks a direction to pass orders on Ext.P9 application for settlement under the Amnesty Scheme. It is also prayed that it may be held that in the circumstances, petitioner has complied with the stipulations vide Exts.P8 and P9. Apparently for the assessment years 1998 - 1999 to 2000 - 2001, pursuant to an inspection penalty was imposed. According to the petitioner, he is agitating the matter. It is further pointed out that the tax due is Rs.5,89,552/= as per the modified assessment. It is the further case of the petitioner that he is entitled to exemption in a sum of Rs.23,47,872/=. Aggrieved by the erroneous calculation of exemption, petitioner has filed Exts.P5 to P7 rectification petitions. However, pursuant to Ext.P8 Circular, petitioner has submitted Ext.P9 WPC.21928/08 I 2 application for settlement of arrears under the Amnesty Scheme, 2008 - 2009. 2. I heard the learned counsel for the petitioner and also the learned Government Pleader. I feel that a decision should be taken on Ext.P9 and till such time revenue recovery proceedings should be kept in abeyance. Accordingly, the Writ Petition is disposed of as follows: There will be a direction to the second respondent to consider and take a decision on Ext.P9 in accordance with law, within a period of two weeks from the date of receipt of a copy of this Judgment. Recovery proceedings pursuant to Ext.P10 shall be kept in abeyance for a period of three weeks from today. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge