IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 13TH JANUARY 2009 / 23RD POUSHA 1930 WP(C).No. 513 of 2009(J) ------------------------------------------ PETITIONER(S): ---------------------- T.I.SIMON, 58 YEARS, S/O.IYYU, THANIKKAL HOUSE, HIGH SCHOOL ROAD, PAZHANJI PO., KUNNAMKULAM-68050, THRISSUR. BY ADV. SRI.V.PHILIP MATHEW SRI.GIBI.C.GEORGE RESPONDENT(S): -------------------------- 1. INTELLIGENCE OFFICER(INVESTIGATION BRANCH), COMMERCIAL TAXES DEPARTMENT, THRISSUR. 2. DEPUTY COMMISSINER OF COMMERCIAL TAXES THRISSUR. 3. COMMERCIAL TAX OFFICER, KUNNAMKULAM. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 5. ASSESSING AUTHORITY, COMMERCIAL TAX OFFICE, KUNNAMKULAM. 6. COMMISSINER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 513 OF 2009 J -------------------------------------- Dated this the 13th January, 2009 JUDGMENT Petitioner is a deemed assessee under the KGST Act. There are arrears of tax and penalty with interest under the KGST Act due from the petitioner. In the wake of the Amnesty Scheme 2008 - 2009, the petitioner applied for the benefit of the Scheme and that was granted vide Ext.P19 intimation. According to petitioner, Ext.P19 does not reflect the entirety of the amounts paid by the petitioner. According to him, therefore, he cannot be called upon to pay the amounts under Ext.P19. Petitioner has addressed Ext.P20 before the Deputy Commissioner. Learned Government Pleader points out that the person to consider any such complaint would be the Commercial Tax Officer, Kunnamkulam (third respondent). It is pointed out by the learned counsel for the petitioner that a copy of Ext.P20 has already been given to the third respondent. In such WPC.513/09 J 2 circumstances, the Writ Petition is disposed of as follows: There will be a direction to the third respondent to look into Ext.P20, consider whether the payments allegedly made by the petitioner are already considered when issuing ext.P19 and if not, to pass appropriate orders, so that due credit is given to the amounts paid by the petitioner in accordance with law. This exercise shall be completed within a period of two weeks from the date of production of a copy of this Judgment before the third respondent. It is pointed out by the learned counsel for the petitioner that the petitioner has already paid twentyfive per cent of the amount demanded of him vide Ext.P19. According to him, the petitioner is not liable to pay even the said amount. In case it is found on a verification of the records that the petitioner is not even liable to pay twentyfive per cent, necessarily the third respondent will refund the amount paid in excess of what the petitioner is required to pay. There will be a further WPC.513/09 J 3 direction to the third respondent to comply with Ext.P18 order, if it has become final, at the earliest. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge