IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 15361 of 2008(D) -------------------------- PETITIONERS: -------------------- 1. ROSSY EMMANUEL, KOCHUPARAMBIL HOUSE, VAZHITHALA PO., MANAKKAD VILLAGE, THODUPUZHA. 2. GEORGE EMMANUEL, KOCHUPARAMBIL HOUSE, VAZHITHALA P.O., MANAKKAD VILLAGE, THODUPUZHA. 3. AJI EMMANUEL, KOCHUPARAMBIL HOUSE, VAZHITHALA P.O., MANAKKAD VILLAGE, THODUPUZHA. 4. ANN BABY PRATHESH, 103 "SHUBAM" APARTMENTS, 3RD MAIN POSTAL COLONY, SANJAY NAGAR, BANGALORE. BY ADV. SRI.RAJU JOSEPH RESPONDENTS: ---------------------- 1. THE SALES TAX OFFICER, THALASSERY. 2. THE ADDITIONAL SALES TAX OFFICER, IIND CIRCLE, THODUPUZHA. 3. THE TAHSILDAR, THODUPUZHA TALUK, THODUPUZHA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.15361 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of May, 2008 JUDGMENT First petitioner is the wife of Sri.Emmanueal George, Kochuparambil. It is submitted that the other petitioners are the children. The case of the petitioners in brief is as follows: They inherited some property after the death of Sri.Emmanueal George, and they are in possession. There are some arrears due from Sri.Emmanueal George and his brother Sri.Thomas George. Exts.P1 and P2 are notices issued by the third respondent. Petitioners made inquiries. Later on, it is stated that the properties are scheduled to be sold on 29.5.2008. Petitioners have approached this court on the basis that in the meantime the Kerala General Sales Tax Act has been amended by the Finance Act, 2008 by inserting Section 23B, wherein certain benefits are granted for persons who should make an application in the prescribed form before 30.6.2008. According to the petitioners they are prepared to avail the benefit of the scheme. 2. Heard learned counsel for the petitioners Sri. Raju Joseph and the learned Government Pleader. WPC.15361/2008. 2 3. Learned counsel for the petitioners submits that the petitioners will make an application in terms of the Scheme and in the meantime any sale conducted as proposed would deprive them of the benefit of the statutory scheme and it may not be permitted. 4. Learned Government Pleader also submits that if the petitioners make an application in terms of the Scheme and comply with the terms of the Scheme, they may be entitled to the benefit of the Scheme. 5. Having regard to the facts, I feel that the sale as proposed on 29.5.2008 should not be permitted to be held in view of the statutory scheme and in view of the fact that petitioners have time till 30.6.2008 to make the application in the prescribed form. Accordingly, the writ petition is disposed of as follows: The proposed sale as per Ext.P2 will be postponed for a period of five weeks. It is for the petitioners to make the application in the prescribed form. If the petitioners do not make the application as prescribed, the respondents will be free to proceed to conduct the sale in accordance with law. If, on the other hand, the petitioners do make the application, the sale proceedings shall stand adjourned further so as to WPC.15361/2008. 3 enable the petitioners to avail the benefit of the statutory scheme and the property will be dealt with in terms of the Scheme. (K.M. JOSEPH, JUDGE) sb