IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 25TH JUNE 2008 / 4TH ASHADHA 1930 WP(C).No. 19068 of 2008(T) ----------------------------------------- PETITIONER: --------------------- M/S.SHAH CASHEW CO., PALLICKAL, KILIMANOOR.P.O, THIRUVANANTHAPURAM, REPRESENTED BY A.SHIHAN SHAH, PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON SMT. MEERA V.MENON RESPONDENTS: ------------------------- 1. ASST. COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE, THIRUVANANTHAPURAM. 2. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, CHIRAYINKIZHU. BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 19068 OF 2008 T ```````````````````````````````````````````````````` Dated this the 25th day of June, 2008 J U D G M E N T Case of the petitioner in brief is as follows. The petitioner has sales tax arrears. Revenue recovery proceedings have been initiated against the petitioner in respect of six assessment years. In respect of three years, namely 1992-93, 1998-99 and 2000-01(CST), he has filed Ext.P2 application seeking the benefit of the Amnesty Scheme. In respect of the assessment year 1997-98(KGST), the petitioner has sought instalment facility vide Ext.P5. For two years, the petitioner has obtained stay of recovery proceedings vide Exts.P3 and P4. According to the petitioner, the last date for payment of the amount due under Ext.P3 is 25.6.2008 and he submits that the condition is being complied with. As far as Ext.P4 is concerned, it is a conditional order granted by the Deputy Commissioner(Appeals) for the year 2000-01. In regard to Ext.P4, it is pointed out that though the WPC.19068 : 2 : time is expired, the petitioner is going to apply for extension of time to comply with Ext.P4. In the meantime, recovery steps have been reached the stage where the sale of the factory of the petitioner is notified by Ext.P6 to be conducted on 27.6.2008. The learned counsel for the petitioner submits that as the application under the Amnesty Scheme is pending, recovery steps may be kept in abeyance. 2. I heard the learned Government Pleader also. Having regard to the facts of the case, the sale pursuant to Ext.P6 will stand adjourned by three weeks from today. There will be a direction to the 1st respondent to consider and take a decision on Ext.P2 in accordance with law within ten days from today. There will be a further direction to the 1st respondent to consider and take a decision on Ext.P5 in accordance with law within two weeks from the date of production of a copy of this judgment. The petitioner has filed Ext.P7 application before the 2nd respondent for restoration of possession of the factory. The 2nd respondent, Tahsildar, will WPC.19068 : 3 : take a decision on Ext.P7 in accordance with law within one month after the date of decision on Exts.P2 and P5. The writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE