IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH OCTOBER 2009 / 24TH ASWINA 1931 WP(C).No. 23510 of 2009(G) -------------------------- PETITIONER(S): --------------- MR.M.V.THOMAS, MOOKANACHERRY HOUSE, VALAYANCHIRANGARA P.O., PERUMBAVOOR, ERNAKULAM DISTRICT. BY ADV. SRI.S.EASWARAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAX DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. COMMERCIAL TAX OFFICER (WC & LT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. 3. DEPUTY TAHASILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNAD, ERNAKULAM. GOVERNMENT PLEADER (TAXES) SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.23510 of 2009 ================== Dated this the 16th day of October, 2009 J U D G M E N T The petitioner is the Managing Director of a private limited company by name “M/s.Penta Builders and Developers Pvt. Ltd.”, engaged in construction business. The company committed default in payment of sales tax under the Kerala General Sales Tax Act. The Government subsequently issued an order offering an amnesty scheme for payment of arrears of sales tax. The petitioner applied for the benefit of that scheme. The same was granted by Ext.P3. As per Ext.P3, the petitioner was liable to pay the amount in instalments. The petitioner again committed default in payment of the instalments as per Ext.P3. Thereafter, the 2nd respondent refused to permit the petitioner to pay the arrears in accordance with Ext.P3 and insisted on payment of the amounts due as per the original demand without the benefits of the scheme. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: “(a) Issue a writ of mandamus or other appropriate writ order or direction commanding the respondents to accept the balance amount due from the petitioner as per exhibit P3. (b) To declare that petitioner is not liable for any sales tax arrears with regard to Exhibit P2 notice. (c) Issue an order restraining the respondents from proceeding with any revenue recovery proceedings against the petitioner or the buyers of his building involved in Exhibit P2 assessment. 2 2. However, the counsel for the petitioner now submits that the petitioner will be satisfied with a direction to the 1st respondent to consider and pass orders on Ext.P5 representation expeditiously. 3. I have heard the learned Government Pleader also. 4. In the facts and circumstances of the case, I dispose of this writ petition with a direction to 1st respondent to consider and pass orders on Ext.P5 as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge