IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 27TH MAY 2009 / 6TH JYAISHTA 1931 WP(C).No. 4129 of 2009(N) ------------------------- PETITIONER): --------------- THOMAS V.ATHIRAMPUZHA, PROPRIETOR KRIPA INDUSTRIES, PERUMPANACHY P.O. CHANGANACHERRY, KOTTAYAM DISTRICT. BY ADV. SRI.MANSOOR.B.H. RESPONDENTS: --------------- 1. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 2. COMMERCIAL TAX OFFICER IST AND IIND CIRCLE, CHANGANACHERRY. 3. DEPUTY TAHSILDAR (R.R), CHANGANACHERRY. BY GOVERNMENT PLEADER ADV. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 4129 OF 2009 ......................................................................... Dated this the 27th May, 2009 J U D G M E N T The petitioner is an assessee under the second respondent and there occurred some default, which resulted in sales tax arrears for the period from 2001-02 to 2006-07. With respect to the period from 2001-02 to 2004-05, the petitioner had availed the benefit under the Amnesty Scheme and accordingly, out of the total amount of Rs.15,36,529/- a sum of Rs.13,43,535/- was paid. The balance amount of Rs. 1,92,993/- is stated as paid by the consignment agents as evident from Exts. P3 and P4. The case of the petitioner is that even though the dues for the period from 2005-06 to 2006-07 has been permitted to be cleared by way of instalments (on approaching the Government), the balance amount payable in respect of the previous years' of assessment, (on availing the benefit under the Amnesty Scheme), is sought to be realised by resorting to coercive steps W.P.(C) No. 4129 OF 2009 2 against the petitioner, notwithstanding the fact that there cannot be any liability, for having satisfied the same by the consignment agents as evident from Exts. P3 and P4. 2. The learned Government Pleader appearing on behalf of the respondents submits that the above fact as to the remittance made by the consignment agents was not brought to the notice of the authorities when the benefit under the Amnesty Scheme was sought for and obtained. However, the learned Government Pleader fairly concedes, that on verification, it is found that the amount stated as paid by the consignment agents vide Exts. P3 and P4 have actually been received and that the same will definitely be given credit to. In the above facts and circumstances, the matter is disposed of directing the first respondent to consider Ext.P5 representation preferred by the petitioner for redressal of his grievances, particularly in the light of admission as to the receipt of amounts covered by Exts.P3 and P4 and pass final orders regarding the alleged outstanding liability of the petitioner, if any, as on date. This shall be done as expeditiously as possible, W.P.(C) No. 4129 OF 2009 3 and at any rate within a period of three months from the date of receipt of a copy of the judgment. P.R. RAMACHANDRA MENON, JUDGE. lk