IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 25TH SEPTEMBER 2008 / 3RD ASWINA 1930 WP(C).No. 26197 of 2008(R) -------------------------- PETITIONER(S): -------------------- 1. K.T.PAVOO, S/O. LATE K.T.THAVOO KOLLANNUR HOUSE, ORISON COMPLEX, FORMERLY PROPRIETOR BABU STORES, TRICHUR ROAD, KUNNAMKULAM. 2. THOMAS.P.JACOB,S/O.PANAKKAL JACOB SOJIB PANAKKAL, TRICHUR ROAD, KUNNAMKULAM, THRISSUR DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENT(S): ----------------------- 1. COMMERCIAL TAX OFFICER SALES TAX OFFICE, BUS STAND BUILDING, KUNNAMKULAM. 2. THE TAHSILDAR TALAPPILLY, WADAKANCHERY, THRISSUR DISTRICT. 3. THE DISTRICT COLLECTOR CIVIL STATION, AYYANTHOLE, THRISSUR. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.26197 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of September, 2008 JUDGMENT The first petitioner is a defaulter under the KGST Act. The second petitioner purchased property from the first petitioner. There were recovery proceedings and the second petitioner filed W.P.(C) No.26594 of 2007. This court granted stay of further proceedings against sale of the second petitioner's property on condition that he remits Rs.Two Lakhs and the assessing authority was directed to file a detailed statement. In the meantime Government of Kerala introduced Amnesty Scheme and the first petitioner applied and got the benefit of the Amnesty Scheme. By Ext.P4, petitioner has been called upon to pay the arrears under the Amnesty Scheme in a total sum of Rs.2,09,418/-. Therefore, petitioners pray for a direction to the first respondent to adjust the payment made by the second petitioner as per Ext.P2 receipt towards the amount payable as per the Amnesty Scheme as per Ext.P4 and to direct the second respondent to forward the amount covered by Ext.P2 to the first respondent without collecting any collection charges so as to enable the first respondent to credit the same towards the amount payable under the Amnesty Scheme and to direct the first respondent to receive the balance payment to be paid by WPC.26197/2008. 2 the first petitioner after adjusting the amount paid in instalment and to direct the first respondent to withdraw the revenue recovery proceedings. 2. I heard Dr.K.B.Mohamed Kutty, learned Senior Counsel appearing on behalf of the petitioners and also the learned Government Pleader. 3. The Government Pleader would point out that the second petitioner secured an interim order of stay on condition of payment of Rs.Two Lakhs, which lies in the revenue account, and if the petitioners pay the amount as contemplated under the Scheme, the amount can be refunded to the second petitioner. 4. The Scheme contemplates payment of the amount by the defaulter. It may not be open to me to direct adjustment of the same from the amount paid by the second petitioner in the other writ petition. Accordingly, the writ petition praying for adjustment of Rs.Two Lakhs may not lie and the same is rejected. (K.M. JOSEPH, JUDGE) sb