IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 10TH JUNE 2008 / 20TH JYAISHTA 1930 WP(C).No. 17197 of 2008(V) -------------------------- PETITIONER: ------------ M/S.OMEGA PIPES LTD., REGISTERED OFFICE AT P.T.USHA ROAD, ERNAKULAM REPRESENTED BY ITS MANAGING DIRECTOR, E.S.JOSE. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS: ------------- 1. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ERNAKULAM. 2. THE DIRECTOR OF INDUSTRIES & COMMERCE AND CONVENER OF STATE LEVEL COMMITTEE FOR SALES TAX EXEMPTION, DIRECTORATE OF INDUSTRIES AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE, ERNAKULAM. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 17197 OF 2008 V ```````````````````````````````````````````````````` Dated this the 10th day of June, 2008 J U D G M E N T Case of the petitioner is as follows. 2. Petitioner has approached this Court seeking direction to dispose of Ext.P1 application pending before the 2nd respondent and to issue eligibility certificate after disposal of the same keeping in mind the last date fixed for applying for the Amnesty Scheme. According to the petitioner, the petitioner applied for sales tax exemption under the Government Order SRO 499/90 amended by SRO 521/92 and SRO 1727/93 before the 1st respondent. But, exemption for an amount of Rs.21,27,229/- was disallowed. The petitioner, therefore, filed Ext.P1 application before the 2nd respondent State Level Committee. Thereupon, the 2nd respondent permitted the petitioner to be personally present before the Committee and the petitioner was heard on 16.1.2006, 5.10.2006 and 24.3.2007. Thereafter, the WPC.17197/08 : 2 : petitioner was asked to furnish bills and receipts relating to electrification expenses forming part of Capital Investment. The petitioner appeared and produced copy of the bills and receipts and also submitted Ext.P5 reply. In the same, the petitioner furnished all the details. But, no orders are passed. It is submitted that as per the order of this Court in the Tax Revision Cases filed by the petitioner, the petitioner paid some amount and for the balance amount, the 3rd respondent may at any time enforce revenue recovery steps against the petitioner. It is further submitted that the Government has declared an Amnesty Scheme to settle all outstanding arrears of tax, interest and penalty relating to the period ending on 31.3.2005. The case of the petitioner is that the petitioner is eligible for the benefit under the Amnesty Scheme and the last date for applying for the Scheme is 30.6.2008. It is at this stage, the petitioner has approached this Court seeking expeditious disposal of Ext.P1 application. 3. Having heard the learned counsel for the petitioner WPC.17197/08 : 3 : and the learned Government Pleader, the writ petition is disposed of directing the 2nd respondent to consider and take a decision on Ext.P1 application, in accordance with law, as expeditiously as possible, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. (K.M.JOSEPH, JUDGE) aks