IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 16TH JULY 2008 / 25TH ASHADHA 1930 W.P(C).No. 108 of 2007(Y) ------------------------- PETITIONERS: ----------- 1. GEORGE JOSEPH, S/O.LATE OUSEPH JOSEPH, AGED 51, PARAYIL HOUSE, PLASSANAL POST, KOTTAYAM DISTRICT. 2. THOMAS JOSEPH, OF DO. DO. BY ADV. SRI.JOHNSON MANAYANI RESPONDENTS: ----------- 1. THE DEPUTY TAHSILDAR,(RR), MEENACHIL TALUK, PALA P.O. KOTTAYAM DIST. 2. THE DISTRICT COLLECTOR, KOTTAYAM. 3. THE ASST.EXCISE COMMISSIONER, EXCISE DEPARTMENT, IDUKKI AT THODUPUZHA. 4. THE ADDL. SECRETARY/JOINT SECRETARY, TAXES (A)M DEPARTMENT, TRIVANDRUM. 5. THE STATE OF KERALA, REP. BY THE SECRETARY, TAXES (A) DEPARTMENT, TRIVANDRUM. 6. THE SECRETARY, EXCISE DEPARTMENT, TRIVANDRUM. BY GOVET. PLEADER,SRI. K.C.SANTHOSHKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)NO.108/2007(K) A P P E N D I X PETITIONERS' EXHIBITS: EXT.P1: TRUE COPY OF THE PETITION FILED BY THE PETITIONRES BEFORE THE 3RD RESPONDENT DT.10.7.2000 EXT.P2: TRUE COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT EXT.P3: TRUE COPY OF THE REVISION PETITION FILED BY THE PETITIONERS BEFORE THE 6TH RESPONDENT CHALLENGING EXT.P2. EXT.P4: TRUE COPY OF THE ORDRE OF THE 4TH RESPONDENT DT.7.2.2001 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONES. EXT.P5: TRUE COPY OF THE COMMON JUDGMENT IN O.P.NO.16902/2001 AND WPC 34053/2004. EXT.P6: TRUE COPY OF THE ORDER OF THE 4TH RESPONDENT DT.23.1.2005. EXT.P7: TRUE COPY OF THE JUDGMENT IN WPC 16754/2006. EXT.P8: TRUE COPY OF THE NOTES OF ARGUMENT SUBMITTED BY THE PETITIONERS COUNSEL. EXT.P9: TRUE COPY OF THE R.R. NOTICE DT.21.4.1998. EXT.P10: TRUE COPY OF THE ORDER OF THE 4TH RESPONDENT D.20.09.2006. EXT.P11: TRUE COPY OF THE R.R. NOTICE DATED 24.11.2007. EXT.P11: TRUE COPY OF THE ORDER OF THE 5TH RESPONDENT DT.26.5.2008. // T R U E C O P Y // PA TO JUDGE RP ANTONY DOMINIC, J. =============== W.P.(C) NO. 108 OF 2007 K ==================== Dated this the 16th day of July, 2008 J U D G M E N T Petitioners were the licencees of Abkari shops of Peerumedu Excise Range during the Abkari year 1993-94. In this writ petition they are disputing their liability to pay the amounts, which is sought to be recovered from them. In view of the subsequent developments resulting in Ext.P11 Amnesty Scheme, I do not think it necessary to get into the controversies at this stage. 2. It is stated that the petitioners are desirous of availing of the benefit of Ext.P11 Amnesty Scheme. According to them, as per the said scheme, on payment of 100% of the principal amount, interest and penalty are to be waived. In pursuance to Ext.P11, it is stated by the counsel for the petitioners that they intend to make an application before 30/7/2008, the last date specified for that purpose in the Government Order dated 26/5/2008. 3. Counsel for the petitioners submit that their liability has already been quantified and mentioned in para 7 of the counter affidavit filed in this case. True in the affidavit, it has been stated that as on WPC 108/07 :2 : 31/10/2007 the liability of the petitioners towards principal is Rs.7,74,461/- and Rs.6,49,507/- is due towards interest. 4. It is seen that by order dated 1st of January, 2008, this court passed an interim order of stay on condition that the petitioners remits an amount of Rs.7 lakhs within one month. According to the learned counsel for the petitioners, this amount has been paid. In that order itself, it was indicated that the question whether the said amount is to be given credit towards principal or interest will be subject to further orders in this writ petition. Therefore, the payment made by the petitioners is certainly a provisional payment and its appropriation will depend upon orders in this writ petition. 5. In view of the above, the writ petition is disposed of with the following directions. 1) That before 30th of July, 2008, it will be open to the petitioners to make appropriate applications for availing of the benefit of Ext.P11 Amnesty Scheme announced by the Government of Kerala by its order dated 26/5/2008. 2) It is further directed that on consideration of the said application, WPC 108/07 :3 : if benefit of the scheme is granted to the petitioners, the amount of Rs. 7 lakhs that the petitioners have remitted pursuant to this court's order dated 1/1/2008 will be adjusted towards principal amount that is due from them and their liability will be only to pay the balance amount, if any, that is found to be due from them. ANTONY DOMINIC, JUDGE Rp