IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 28TH JUNE 2010 / 7TH ASHADHA 1932 WP(C).No. 4380 of 2010(V) -------------------------------------- PETITIONER(S): ------------------------ NIRAPPUKATTIL TIMBERS, CHEMBUMUKKU, KAKKANAD, REPRESENTED BY SABU JOSEPH, MANAGING PARTNER, NIRAPPUKATTIL HOUSE, CHEMBUMUKKU, KAKKANAD, KOCHI-682 030. BY ADVS. SRI.AUGUSTINE JOSEPH, SRI.SAJI KURIACHAN, SRI.K.S.ROCKEY. RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER, KVAT CIRCLE-1, KALAMASSERY. 3. DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK OFFICE, ERNAKULAM. R1 TO R3 BY SR.GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 4380 OF 2010 -------------------------------------------- Dated this the 28th day of June, 2010 JUDGMENT The petitioner has approached this Court with the following prayers:- i) Call for the records relating to Exhibit P3 and issue a writ of certiorari to quash Exhibit P3; ii) Issue a writ of mandamus to 2nd respondent to reconsider the ex-parte assessment dated 13.11.2007 for the assessment year 2001-02 as directed in Exhibit P1 order of the Appellate Tribunal. iii) Issue a writ of mandamus to 1st respondent to consider Exhibit P4 representation and extend validity of Amnesty Scheme upto 31.03.2010 to sales tax arrears also and for consequential orders on Exhibit P2. iv) Issue such other writs, orders, direction including interim orders deem fit in the circumstances of the case. v) and allow this Writ Petition. 2. The 2nd respondent has filed a counter affidavit seeking to sustain the action pursued by the respondents, simultaneously contending that the prayer of the petitioner to have the benefit of the 'Amnesty Scheme' is not liable to be entertained, as there is no such Scheme as on the date of the filing of the said counter affidavit. It is also stated that, the petitioner was given benefit of such Scheme earlier and in spite of sending intimation in this regard, the petitioner failed to satisfy 25% of the liability as specified and hence it was withdrawn as per order dated 22.08.2009. 3. During the course of hearing, it is brought to the notice of this Court that, the Government has re-notified the Scheme and that the same stands available till 30.06.2010. The factual position in this regard, sought 2 WP(C) No. 4380/2010 to be highlighted from the part of the petitioner, is not however disputed by the Government Pleader; who submits that if the petitioner files an application and satisfies the requirements as specified under the Scheme by effecting the requisite deposit on or before 30.06.2010, the same will be considered and the benefit of the Scheme will be extended to the petitioner as well. The learned counsel for the petitioner submits that the petitioner has already preferred an application in this regard and that the same has been produced before this Court along with the I.A. 8659/2010 marked as Ext.P6. 4. In the above circumstance, the application preferred by the petitioner for granting the benefit of 'Amnesty Scheme', which is stated as available till 30.06.2010 shall be considered and appropriate orders shall be passed and communicated to the petitioner at the earliest. It is made clear that, the liability of the petitioner will be subject to the orders to be passed in the application for availing the benefit of Scheme as aforesaid. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc