IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 10TH NOVEMBER 2008 / 19TH KARTHIKA 1930 WP(C).No. 29280 of 2008(I) --------------------------------------------- PETITIONER(S): ----------------------- M/S.MANITO ELECTRONICS LTD., B.C. ROAD, BEYPORE, KOZHIKODE,REPRESENTED BY ITS MANAGING DIRECTOR, K.NITHYANANDAN NAIR. BY ADV. SRI.R.RAMADAS RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 3. THE DIRECTOR OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM 4. THE GENERAL MANAGER DISTRICT INDUSTRIES CENTER KOZHIKODE. 5. THE ASSISTANT COMMISSIONER -11 SPECIAL CIRCLE I, DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE. 6. THE TAHSILDAR (REVENUE RECOVERY) KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 29280 OF 2008 I -------------------------------------- Dated this the 10th November, 2008 JUDGMENT Petitioner is aggrieved by Ext.P13. It seeks a direction to grant the benefit of the Amnesty Scheme and to re-convey the petitioner's property. Briefly put, the case of the petitioner is as follows: Ext.P13 is a notice calling for objections from the petitioner against the proposal to reject the application filed by the petitioner seeking the benefit of Amnesty Scheme 2008 - 2009 for which the petitioner applied, on the ground that the Revenue Authorities attached 60.54 cents of land and it is kept under bought in land. According to petitioner, the Unit started production in 1989. There was an expansion. Petitioner had approached this Court against Ext.P2 order of the District Level Committee which had rejected the Appeal for sales tax exemption. By Ext.P5 Judgment, this Court quashed Ext.P2. The Committee passed Ext.P6 order and granted exemption. WPC.29280/08 I 2 Petitioner was unable to remit the amounts due to the Department in time. It is consequently that, in the absence of bidders, the property referred to in Ext.P13 was purchased by the Government for Re.1/=. It is thereafter that the Scheme was introduced. 2. I heard the learned counsel for petitioner and the learned Government Pleader. Learned Government Pleader points out that Ext.P13 is a notice. Learned counsel for petitioner would submit that after the filing of the Writ Petition, petitioner has filed objections to Ext.P13. In such circumstances, leaving open prayer No.2 and the contentions in the said regard, the Writ Petition is disposed of directing the fifth respondent to consider and take a decision on the objections filed by the petitioner to Ext.P13 in accordance with law, within a period of three weeks from the date of receipt of a copy of this Judgment. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge WPC.29280/08 I 3