IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 12TH MARCH 2009 / 21ST PHALGUNA 1930 WP(C).No. 7217 of 2009(V) ------------------------- PETITIONER(S): --------------- K.V. SASIKUMAR, S/O.KRISHNANKUTTY, INDU BHAVAN, VAZHAPPILLY.P.O, CHANGANACHERRY, NOW RESIDING AT B-27 HOUSING BOARD COLONY, PERUNNA, CHANGANACHERRY. BY ADV. SRI.M.C.JOHN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT EXCISE COMMISSIONER, PALAKKAD 3. THE CIRCLE INSPECTOR OF EXCISE, CHITTUR, PALAKKAD. GOVERNMENT PLEADER SMT.K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P(C).No.7217 of 2009 ================== Dated this the 12th day of March, 2009 J U D G M E N T The petitioner was a licensee of toddy shop Nos. 6, 7 and 8 of Group IV of Changanacherry Excise Range during the abkari year 1996-97. Towards toddy transportation fee introduced in 1996, the petitioner was called upon to remit certain amount. That amount was paid. Later on, demand was raised for interest also. There was a batch of writ petitions challenging the interest on transportation fee. The petitioner also challenged the same and succeeded. In respect of other licensees the matter is pending in the Supreme Court in a Special Leave Petition filed by the State. In spite of the same, the petitioner chose to file an application under the Amnesty Scheme declared by the Government. The petitioner's application was accepted and he was directed to pay the amount in four monthly instalments. The petitioner has also paid first instalment. Now he has filed this writ petition seeking permission to pay the balance instalments also subject to the result of the SLP pending before the Supreme Court. 2. I am of opinion that since the Amnesty Scheme can be applied only unconditionally, the petitioner's request that he may be permitted to pay the balance instalments subject to the outcome of the SLP cannot be accepted. In view of the said opinion of the Court, the w.p.c.7217/09 2 petitioner seeks permission to pay off the balance amount within the period of Scheme itself, which expires on 31.3.2009. 3. I have heard the learned Government Pleader also on that prayer. According to the learned Government Pleader, the matter has to be considered by the Government. 4. Taking into account the facts and circumstances of the case, I direct the respondents to permit the petitioner to pay off the balance instalments also before 31.3.2009. I make it clear that such payment shall be unconditional and shall be accepted as paid in accordance with the order permitting the petitioner to pay the amount as per the Amnesty Scheme. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge