IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 16TH DECEMBER 2008 / 25TH AGRAHAYANA 1930 WP(C).No. 35665 of 2008(U) -------------------------- PETITIONER(S): --------------------- M/S. KALYAN TEXTILES & JEWELLERY, JAI HIND MARKET BUIDLING, M.O. ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER T.S. KALYANARAMAN. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER-I, COMMERCIAL TAXES, IST CIRCLE, THRISSUR. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NOORANI, PALAKKAD. 3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.35665 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of December, 2008 JUDGMENT Prayers in the writ petition are as follows: “i) to issue a writ of certiorari or any other appropriate writ, order or direction to quash Ext.P2 order and Ext.P6 demand notice. Or to issue a writ of mandamus to the 2nd respondent to dispose of Ext.P3 appeal. ii) to issue a writ of mandamus or any other appropriate writ order or direction to the 1st respondent to issue certificate for the entire payment received by him for the year 2003-2004. iii) to declare that petitioner is eligible for the reduction provided under Sec. 23B of the Act.” 2. I heard learned counsel for the petitioner and the learned Government Pleader. 3. After arguing for sometime, learned counsel for the petitioner submits that the petitioner will file an application claiming the benefit of Section 23B of the Kerala General Sales Tax Act. In the light of the same, the writ petition is disposed of as follows: WPC.35665/2008. 2 Proceedings pursuant to Ext.P6 will be kept in abeyance for a period of three weeks from today. This is to enable the petitioner to avail the benefit of the Amnesty Scheme. Needless to say if the petitioner remits the entire amount in terms of the law to maintain the appeal, the appeal will be considered. (K.M. JOSEPH, JUDGE) sb