IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND APRIL 2008 / 2ND VAISAKHA 1930 WP(C).No. 13358 of 2008(M) -------------------------- PETITIONER: PETITIONER ---------------------- PRAMILA MARTIN, W/O.MARTINE GOMEZ, SAPHALYA,HARISREE NAGAR,129, KOLLAM DISTRICT-691 001. BY ADV. SMT.K.USHA SRI.S.SHARAN RESPONDENTS: RESPONDENTS ------------------------ 1. SALES TAX OFFICER, 3RD CIRCLE,KOLLAM. 2. THE TAHSILDAR (RR), KOLLAM. 3. DISTRICT COLLECTOR,KOLLAM. 4. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOLLAM. 5. STATE OF KERALA,REP.BY SECRETARY TO GOVERNMENT,SECRETARIAT, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13358 OF 2008 -------------------------------------------- Dated this the 22nd day of April, 2008 JUDGMENT W.P. is filed without producing assessment orders. The demand is above Rs. 20 lakhs as shown in the Revenue recovery notice. Counsel for the petitioner submits that petitioner is quite likely to settle the liability under Amnesty Scheme which requires withdrawal of appeal and payment before 30.6.2008. W.P. is accordingly disposed of directing the second respondent to withhold recovery proceedings till 30.6.2008 only if petitioner gives an undertaking before the 2nd respondent that appeal will be withdrawn and liability will be settled before 30.6.2008 under the Amnesty Scheme. Attachment over the property will stand and petitioner shall not part with possession, encumber or sell the property until liability is settled. If the petitioner does not want to settle liability under Amnesty Scheme, there will be stay of recovery proceedings on condition that before the date of sale, petitioner will give a local cheque for one third of the demand of tax encashable within two weeks from today to the 2nd respondent. 2 Petitioner can remit cash in two weeks and on payment, cheque will be returned. If payment is not made, cheque will be presented and if dishonoured, petitioner will be proceeded against. If petitioner remits one third of the demand, then stay will continue for three months thereafter or otherwise recovery will be continued. The appellate authority is directed to dispose of the appeal within three months from the date of payment of one third of the demand of tax and on production of receipt before the appellate authority. Issue photocopy today itself. (C.N. RAMACHANDRAN NAIR) Judge kk 3