IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 20TH JUNE 2008 / 30TH JYAISHTA 1930 WP(C).No. 18053 of 2005(Y) -------------------------- PETITIONER: ------------ MOLLYAMMA ANTONY, AGED 50 YEARS, W/O.P.J.ANTONY, PATTARA PUTHENPARAMBIL, MUHAMMA P.O., ALAPPUZHA. BY ADV. SRI.T.M.ABDUL LATHEEF SMT.P.VIJAYALAKSHMI. RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE SECRETARY, REVENUE DEPARTMENT, TRIVANDRUM. 2. DISTRICT COLLECTOR, ALAPPUZHA. 3. TAHSILDAR, CHERTHALA. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE BUILDING TAX RECEIPT NO. 75 DATED 30.3.2005 EXT.P2 TRUE COPY OF THE PETITION SUBMITTED BY PETITIONER'S HUSBAND BEFORE THE FIRST RESPONDENT DATED 1.4.1994 EXT.P3 STRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER'S HUSBAND BEFORE THE FIRST RESPONDENT DATED 9.6.2002 EXT.P4 TRUE COPY OF THE PETITION SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 6.2.2005 RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.18053 OF 2005 -------------------------------------------- Dated this the 20th day of June, 2008 JUDGMENT Petitioner is challenging recovery proceedings which led to sale of 50 cents of land and attachment of several other items of property for recovery of arrears of sales tax. Pursuant to the direction issued by this Court, a statement is filed by the respondents showing the liability position as on 28.2.2006. While counsel for the petitioner wants the benefit of Amnesty Scheme Government Pleader submitted that under the Amnesty Scheme benefit will be given after taking into account the value of the property under attachment or available for attachment. The total balance tax liability after reckoning the payment is Rs. 7,10,194/- and interest thereon upto 28.2.2006 is Rs. 31,73,793/-. Even though petitioner may not be entitled to Amnesty benefit presently in force, on previous occasions Amnesy benefits were granted reducing the interest upto 60%. Government has purchased 50 cents of land for Re. 1 for want of buyers. Considering the nature of demand and since Amnesty benefit is extended to defaulters generally, and petitioner may 2 not be able to get the benefit because of sale of part of the property and attachment of balance property, I feel petitioner can be granted a reasonable settlement comparable to others. Accordingly, W.P.C. is disposed of directing the respondents to settle liability on petitioner remitting the balance tax liability of Rs. 7,10,194/- together with 25% of interest payable till date of payment, if payment is made within three months from today. The Asst. Commissioner (assessment) will accept the payment and issue a certificate to the petitioner for production before the third respondent. There will be direction to respondents 2 and 3 not to proceed with recovery proceedings or transaction in the property purchased already in recovery proceedings for three months from now. If petitioner produces certificate from the Asst. Commissioner (Assessment) after making payment as above, then the sale in favour of the State will stand set aside and possession will be reconveyed to the petitioner. Similarly, attachment of other properties will also be lifted. However, this judgment is applicable to sales tax liability for the years 1981-82, 1983-84, 1985-86 and 1986-87 and not to other liabilities which could be recovered. Petitioner is free to 3 negotiate for sale of any property including the item purchased by the Government and can even enter into agreement for sale on condition of payment as directed above. However, sale deed will be executed only after arrears are cleared and certificate issued by the assessing officer. Similarly, if any amount is recovered in recovery proceedings, the same will be given credit and balance liability will be worked out by reckoning such payments, details of which will be furnished by the petitioner. The Tahsildar should not collect any collection charges from the petitioner if payments are made as above. If the petitioner does not make payment as above, then respondents will be free to proceed for recovery of the entire amount due. Petitioner will produce a copy of this judgment before Asst. Commissioner (Assessment) and respondents 2 and 3 for compliance. (C.N. RAMACHANDRAN NAIR) Judge kk 4