IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 10935 of 2010(N) -------------------------------------- PETITIONER: ------------------- K.KUTTAN, SREE KRISHNA SAW MILL, ANJUMOORTHYMANGALAM P.O., REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.P.R.VENKETESH. RESPONDENTS: ------------------------ 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR. 2. THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD DISTRICT. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.10935 of 2010-N ---------------------------- Dated this the 30th day of March, 2010. J U D G M E N T The petitioner has approached this Court challenging the coercive steps being pursued against the petitioner for realization of the tax amount stated as due. 2. The learned counsel for the petitioner submits that the petitioner was originally given the benefit of instalment as specified in Ext.P1 and eventhough the petitioner effected some instalments, because of adverse circumstances, the petitioner could not effect further payment. The learned counsel further submits that the petitioner is ready and willing to satisfy a portion of the liability within one week and prays for some indulgence to see whether the respondent could extend some or other benefits to the petitioner by way of reduction of interest, or otherwise, so as to clear the balance liability within the shortest possible time. 3. The learned Government Pleader appearing for the respondents submits that there is a proposal to notify an 'Amnesty Scheme' and once the same is notified, the petitioner can apply for W.P(C) No.10935 of 2010-N 2 the benefit thereunder. The coercive proceedings now being pursued against the petitioner can be caused to be kept in abeyance only on condition that the petitioner satisfies a portion of the liability; submits the learned Government Pleader. 4. After hearing both the sides, the petitioner is directed to deposit a sum of Rs.1 lakh within one week. The petitioner is at liberty to apply for the 'Amnesty Scheme', once the same is notified. Subject to this, recovery proceedings being pursued against the petitioner shall be kept in abeyance for the time being. If it is found that the petitioner is not entitled to get the benefit under the Scheme or if any default is committed in clearing the due amount under the Scheme, the respondents are at liberty to proceed with further steps in accordance with law. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab