IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 7TH OCTOBER 2008 / 15TH ASWINA 1930 WP(C).No. 29570 of 2008(T) -------------------------- PETITIONER(S): -------------------- P.T. JACOB, MEENATHETHIL HOUSE, PULAYAN VAZHI, ALLEPPEY. BY ADV. SRI.C.J.XAVIER RESPONDENT(S): ------------------------ 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, ALLEPPEY. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ALLEPPEY. 3. THE TAHSILDAR, REVENUE RECOVERY, AMBALAPUZHA TALUK, ALLEPPEY. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.29570 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of October, 2008 JUDGMENT According to the petitioner, he sold a Kettuvallam, and he was not a casual trader. He is faced with penalty proceedings. Petitioner has also filed a revision petition under Section 36 of the KGST Act and stay petition. In the meantime petitioner has also filed Ext.P7 application under the Amnesty Scheme. Learned counsel for the petitioner submits that the petitioner has already paid the tax. 2. I heard learned Government Pleader also. Since Ext.P7 application has been filed by the petitioner seeking the benefit of the Amnesty Scheme, the writ petition is disposed of directing the concerned Commercial Tax Officer to consider Ext.P7 and take a decision thereon in accordance with law within a period of two weeks from the date of production of a copy of this judgment. Recovery proceedings will be kept in abeyance for a period of one month from today. (K.M. JOSEPH, JUDGE) sb