IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 10TH FEBRUARY 2009 / 21ST MAGHA 1930 WP(C).No. 4133 of 2009(P) ------------------------------------ PETITIONER(S): ---------------------- M/S.RANI DRUG HOUSE, NELLAI, A PARTNERSHIP FIRM, REP. BY ITS MANAGING PARTNER, JOJU THOMAS, AGED 46, S/O.THOMAS, KALAN HOUSE, NELLAYI P.O., THRISSUR DISTRICT. BY ADV. SRI.G.SREEKUMAR (CHELUR) RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT., FINANCE DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, IRINJALAKUDA P.O., THRISSUR DISTRICT. 3. THE SALES TAX OFFICER, IRINJALAKUDA P.O., THRISSUR DISTRICT. 4. THE UNEMPLOYEES WELFARE SOCIETY, REG.NO.220/05, M.G.ROAD, THRISSUR - 4, REP. BY ITS SECRETARY. 5. THE TAHSILDAR, MUKUNDAPURAM TALUK OFFICE, MUKUNDAPURAM, THRISSUR DISTRICT. R1 TO R3 & R5 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------------------ W.P.(C) No. 4133 of 2009-U ---------------------------------------------- Dated, this the 10th day of February, 2009 J U D G M E N T Petitioner is a partnership firm. It was running an establishment. It appears that activity fell and the 4th respondent society has been going to take over that activity. From 1998-1999 petitioner was in arrear under the Kerala General Sales Tax Act or Kerala Value Added Tax Act. Those revenue dues fell for consideration under the Amnesty Scheme 2008-2009. Ext.P1 was issued on 10.12.2008 (11.12.2008) granting the benefit of that scheme and fixing instalment. Petitioner has not paid the amounts that were due in December and January under that decision. This writ petition is essentially seeking a direction to enlarge the payment time framed. To show bonafides petitioner presses into consideration the remittances made to a creditor by the 4th respondent. 2. Amnesty Scheme 2008-2009 is a scheme which is brought in by the Government on certain terms. Once those directions are specific, I am of the view that it may not be proper for this court to tinker with that and direct the Government to enlarge the time. This, again would be a matter for the Government to consider. But, not for WPC No. 4133/2009 -2- this court. For the above said reasons without prejudice to the right of the petitioner to move the Government for relief, this writ petition is dismissed. THOTTATHIL B.RADHAKRISHNAN, JUDGE MS