IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 29TH SEPTEMBER 2008 / 7TH ASWINA 1930 WP(C).No. 28792 of 2008(C) -------------------------- PETITIONER(S): --------------- HARIKRISHNA KUMAR @ MIDHUN SREEHARI, S/O.GOVINDARAJ, AGED 20 YEARS, RESIDING AT R.V.PUDHUR ROAD, KOZHINJAMPARA, CHITTUR TALUK AND STUDYING AT BANNARIAMMAN INSTITUTE OF TECHNOLOGY, SATHYAMANGALAM, TAMILNADU. BY ADV. SRI.G.HARIHARAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER-III CIRCLE, PALAKKAD. 2. TAHSILDAR (RR), CHITTUR, PALAKKAD DISTRICT. 3. THE VILLAGE OFFICER, VALIYAVALLAMPATHY VILLAGE, KOZHINJAMPARA, CHITTUR TALUK. 4. THE DISTRICT COLLECTOR, PALAKKAD. 5. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 28792 OF 2008 C ```````````````````````````````````````````````````` Dated this the 29th day of September, 2008 J U D G M E N T Petitioner challenges Ext.P6. Petitioner had approached this court earlier by filing W.P.(C) No.15837/08. The direction sought in that writ petition was to restrain the 1st respondent from conducting auction in view of the pendency of the application for settlement of arrears of sales tax under the Amnesty Scheme. Then, it was pointed out by the learned Government Pleader that actually there was no proper application. Taking note of the fact that the last date for filing the application under the Amnesty Scheme is 30.6.2008, it was ordered that the recovery proceedings shall be kept in abeyance for one month so that the petitioner can avail the benefit of the Amnesty Scheme. In Ext.P6 impugned notice, it is stated that the application to clear the arrears under the Amnesty Scheme cannot be entertained as W.P.(C) No.15837/08 is pending and no proof for the withdrawal of the WPC.28792/08 : 2 : writ petition is seen attached with the application. 2. I heard learned counsel for petitioner and learned Government Pleader. The matter has been taken up for final hearing by the consent of the parties. W.P.(C) No.15837/08 was clearly not pending as on 25.7.2008 when Ext.P6 is issued as the writ petition was disposed of on 6.6.2008. Having regard to the terms of the judgment, it is clear that Ext.P6 cannot be justified. This court specifically permitted the petitioner to avail the benefit of the Amnesty Scheme. I feel the reasons stated in Ext.P6 are unsustainable. Accordingly, Ext.P6 is quashed and there will be a direction to the 1st respondent to consider Ext.P5 application in accordance with law within two weeks from the date of receipt of a copy of this judgment. Recovery proceedings will be kept in abeyance for three weeks. Writ petition is allowed as above. Sd/- (K.M.JOSEPH, JUDGE) aks