IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH JUNE 2011 / 23RD JYAISHTA 1933 WP(C).No. 15782 of 2011(W) ----------------------------------- PETITIONER(S): ------------------- SAMUEL GEORGE, MALIYEKAL BUNGLOW ANDOOR P.O., VALAKOM, KOLLAM DISTRICT. BY ADV. SRI.ALEXANDER GEORGE RESPONDENT(S): --------------------- THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KOLLAM. BY GOVT.PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 15782 of 2011 --------------------------------- Dated this the 13th day of June, 2011 JUDGMENT A demand notice issued under Ext.P1 directing the petitioner to remit balance amount due under the 'Amnesty Scheme' is challenged in this writ petition. Petitioner inter alia seeks direction to the respondent to permit payment of the amounts covered under Ext.P1 by way of 12 monthly instalments. 2. Learned Government Pleader points out that the amount demanded under Ext.P1 pertains to balance due under the 'Amnesty Scheme'. It is evident from Section 23 B of the KGST Act that the scheme provided thereunder was in existence only upto 31.12.2011. Since it is a statutory limitation this court could not extend the period for effecting payment under the Amnesty Scheme. Hence it may not be possible for this court to show any indulgence in permitting to pay liability under Ext.P1 demand, by allowing instalment facility. 3. However, it is made clear that the petitioner will be WP(C) .15782/2011 2 at liberty to approach the competent authority seeking instalment payment of the entire arrears of sales tax invoking Rule 30 of the KGST Rules. The writ petition is dismissed without prejudice to the rights as mentioned above. C.K.ABDUL REHIM,JUDGE pmn/ WP(C) .15782/2011 3