IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH SEPTEMBER 2010 / 26TH BHADRA 1932 WP(C).No. 34783 of 2004(N) ------------------------------------- PETITIONER(S): ----------------------- M/S. THREE STAR STONE CRUSHER AND HOLLOW BRICKS INDUSTRIES, NAGAVALAVU, REPRESENTED BY ITS PARTNER, SRI.ABDUL KHADER. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): ------------------------- 1. THE ADDL.SALES TAX OFFICER-I, KUTHUPARAMBA. 2. THE TAHSILDAR, REVENUE RECOVERY, THALASSERY. R1 & R2 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C0 NO.34783/2004 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ASSESSMENT ORDER ORIGINALLY COMPLETED FOR THE YEAR 2001-02 DTD. 15.10.2003. P2:- COPY OF THE REVISED ASSESSMENT ORDER DT. 10.8.04. P3 SERIES :- COPY OF THE REVENUE RECOVERY NOTICES DTD. 20.11.2004. TRUE COPY P.A. TO JUDGE tss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 34783 OF 2004 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of September, 2010 JUDGMENT The challenge involved in this Writ Petition is sustainability of the imposition of interest under Section 23 (3A) of the KGST Act. 2. The learned counsel appearing for the petitioner submits that, the petitioner would like to avail the 'Amnesty Scheme', which is valid till 31.12.2010. 3. In the said circumstances, the Writ Petition is closed, without prejudice to the rights and liberties of the petitioner to avail the benefit of Amnesty Scheme. It is also made clear that, the revenue recovery proceedings, stated as being pursued against the petitioner, shall be kept in abeyance, if the petitioner preferred an application seeking to avail the benefit of 'Amnesty Scheme' within two weeks from the date of receipt of a copy of this judgment, till the finalization of the proceedings under the above mentioned Scheme. P. R. RAMACHANDRA MENON, JUDGE kmd