IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 25TH SEPTEMBER 2008 / 3RD ASWINA 1930 WP(C).No. 26594 of 2007(N) -------------------------- PETITIONER(S): -------------------- THOMAS P.JACOB,S/O.PANAKKAL JACOB, AGED 56 YEARS,SOJIB PANAKKAL,TRICHUR ROAD KUNNAMKULAM. BY ADV. SRI.K.M.FIROZ RESPONDENT(S): ----------------------- 1. THE TAHSILDAR TALAPPILLY, WADAKKANCHERY,THRISSUR DISTRICT. 2. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM. 3. THE DEPUTY COMMISSIONER (APPEALS) COMMERICIAL TAXES, THRISSUR, NOW OFFICE HAVING OFFICE AT ERNAKULAM. 4. K.T.PAVOO,S/O.LATE K.T.THAVOO, KOLLANNUR HOUSE, ORISON COMPLEX, TRICHUR ROAD, KUNNAMKULAM. 5. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN FOR R1TO3&5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 26594/2007. APPENDIX PETITIONER'S EXTS: EXT. P1 : TRUE COPY OF THE DOCUMENT NOS.2137 AND 2138/1998 DATED 20.10.1998 OF SRO KUNNAMKULAM. EXT. P2 : TRUE COPY OF THE NOTICE DATED NIL ISSUED BY THE FIRST RESPONDENT PROPOSING AUCTION SALE ON 19.9.2007. EXT. P3 : TRUE COPY OF THE APPELLATE TRIBUNAL ORDER IN TA NO.176/99, 177/99, 178/99 DATED 15.2.2000. EXT. P4 : TRUE COPY OF THE FIRST APPEAL ORDER FOR 1989-90 DATED 23.7.1999. EXT. P5 : TRUE COPY OF THE FIRST APPEAL ORDERS FOR 1990-91 DATED 21.7.1999. EXT. P6 : TRUE COPY OF THE FIRST APPEAL ORDER FOR 1991-92 DATED 14.7.1999. EXT. P7 : TRUE COPYOF THE RECTIFICATION ORDER PASSED BY THE APPELLATE TRIBUNAL DATED 14.2.2001. EXT. P8 : TRUE COPY OF THE ASSESSMENT ORDER FOR 1989-90 DATED 18.9.1998. EXT. P9 : TRUE COPY OF THE ASSESSMENT ORDER FOR 1990-91 DATED 18.9.1998. EXT. P10 : TRYE COPY OF THE ASSESSMENT ORDER FOR 1991-92 DATED 18.9.1998. EXT. P11 : TRUE COPIES OF CERTIFICATE OF PAYMENT OF ADMITTED TAX PAID BY THE 4TH RESPONDENT FOR THE THREE YEARS SHOWING PAYMENT OF RS.3,402/-, RS.81,276/- AND RS. 31,105/-. EXT. P12 : TRUE COPY OF THE LETTER DATED 16.8.2007 WRITTEN BY THE 4TH RESPONDENT TO THE SECOND RESPONDENT FOR REVISING THE ASSESSMENTS IN TERMS OF THE APPEAL ORDERS. EXT. P13 : TRUE COPY OF THE STATEMENT SHOWING THE CALCULATION MADE BY THE PETITIONER FOR THE THREE YEARS ON THE BASIS OF THE APPEAL ORDERS. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.26594 of 2007 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of September, 2008 JUDGMENT I have already rejected the prayer in W.P.(C) No. 26197 of 2008 filed by Sri.K.T.Pavoo and the petitioner herein, who was the second second petitioner. The original defaulter, Sri. K.T.Pavoo, applied for the benefit under the Amnesty Scheme and it is stated that he has already paid the first instalment under the Scheme. If Sri. K.T.Pavoo pays off the entire instalment, then certainly recovery proceedings cannot be proceeded with. In such circumstances, this writ petition is disposed of directing that upon Sri.K.T.Pavoo paying the entire amount in terms of the Amnesty Scheme, Rs.Two Lakhs, which was deposited by the petitioner, will be refunded to the petitioner within a period of one month from the date on which the original defaulter, Sri.K.T.Pavoo, clearing the entire amount under the Amnesty Scheme. In order to facilitate this, the second respondent will issue a certificate certifying the payment of the amount in terms of the Amnesty Scheme to the first respondent within two weeks from the date of payment of the entire amount. (K.M. JOSEPH, JUDGE) sb