IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 23RD SEPTEMBER 2011 / 1ST ASWINA 1933 WP(C).No. 16413 of 2011(B) ---------------------------------------- PETITIONER(S): ----------------------- M/S.JAIHIND TRADERS, ALAKKODE, KANNUR DISTRICT, A PARTNERSHIP FIRM REP. BY ITS MANAGING PARTNER, SRI GEORGE JOSEPH KANJAMALA. BY ADV. SRI.E.P.GOVINDAN, SMT.DEEPA G. RESPONDENT(S): ------------------------- 1. THE ASST. COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR-670 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, KERALA, PUBLIC BUILDING, VIKAS BHAVAN. P.O., TRIVANDRUM-695 001. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/09/2011, ALONG WITH WP(C) NO. 16438 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 16413 of 2011(B) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ORDER DATED 27/05/2011 PASSED BY THE FIRST RESPONDENT. EXT.P2: COPY OF THE APPLICATION DATED 30/03/2011 FILED UNDER AMNESTY SCHEME. EXT.P3: COPY OF THE ORDER DATED 31/03/2011 PASSED BY THE FIRST RESPONDENT. EXT.P4: COPY OF THE LETTER DATED 26/05/2011 FILED BY THE PETITIONER PROVING THE PAYMENT OF FIRST INSTALLMENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).Nos.16413 & 16438 of 2011 ================== Dated this the 23rd day of September, 2011 J U D G M E N T The petitioners are defaulters in payment of tax under the Kerala General Sales Tax Act and Central Sales Tax Act. The petitioners sought benefit of the Amnesty Scheme as prevalent prior to the Kerala Finance Bill 2011. But the petitioners have now been asked to pay the amnesty amount before 31.3.2011. The petitioners are challenging the provisions of the Kerala Finance Bill, 2011, whereby the petitioners have been deprived of the earlier benefit of payment in four equal monthly instalments.. The petitioners submit that since the petitioners have applied for amnesty scheme as per the provisions prevalent at the time of applications, the petitioners cannot be denied that benefit relying on the new bill introduced. However, the petitioners now submit that another bill has been introduced as per the Kerala Finance Bill No.20 of 2011, as per which, the amnesty scheme has been extended up to 30.9.2011 and the petitioners' claim for amnesty be considered. 2. I have heard the learned Government Pleader also, who opposes the same. 3. Having heard both sides, I dispose of these writ petitions with a direction to the 1st respondent in both the writ petitions to w.p.c.16413/11 & cc 2 consider the claim of the petitioners for amnesty as per the Kerala Finance Bill 20 of 2011. The petitioners shall present themselves before the 1st respondent on 27.9.2011, on which date, the 1st respondent shall consider the claim of the petitioners and pass orders so that the petitioners can pay the amnesty amount on or before 30.9.2011. If the petitioners have to file any application in respect of the same, the petitioners shall file the same before that date. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge