IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 27859 of 2006(N) -------------------------- PETITIONER: ------------------- R. RAMANAN, PROPRIETOR, ASWATHY BAR, VARKKALA. BY ADVS.SRI.A.M.SHAFFIQUE, SENIOR ADVOCATE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: --------------------- 1. SALES TAX OFFICER, ATTINGAL. 2. DEPUTY TAHASILDAR (R.R.), CHIRAYANKIL. 3. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES, SECRETARIAT, THIRUVANANTHAPURAM. R1-3 BY GOVERNMENT PLEADER, SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27859 of 2006(N) ------------------------------------- APPENDIX -------------- PETITIONER'S EXHIBITS ---------------------------------------- EXT.P1. COPY OF THE REVENUE RECOVERY NOTICE DATED 13.08.2003 IN THE YEAR 2001-02 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P2. COPY OF THE REVENUE RECOVERY NOTICE DATED 15.09.2003 IN THE YEARS 93-94, 97-98 & 98-99 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXT.P3. COPY OF THE REVENUE RECOVERY NOTICE DATED 15.09.2003 IN THE YEARS 91-92 AND 92-93 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P4. COPY OF THE REVENUE RECOVERY NOTICE DATED 20.09.2004 IN THE YEAR 2002-2003 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P5. COPY OF THE RECEIPT DATED 07.06.2006 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXT.P5(A) COPY OF THE REEIPT DATED 09.12.2004 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P5 (B). COPY OF THE RECEIPT DATD 05.02.2005 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXT.P5(C). COPY OF THE RECEIPT DATED 08.02.2005 ISSUED BY THE THE 3RD RESPONDENT TO THE PETITIONER. EXT.P5(D). COPY OF THE RECEIPT DATED 26.03.2005 ISSUED BY THE 3RD RESPODNENT TO THE PETITIONER. EXT.P6. COPY of the ORDER DATED 18.08.2006. EXT.P7. COPY OF THE NOTICE DATED 27.09.2006. RESPONDENTS EXHIBITS : NIL / TRUE COPY / P.A. TO JUDGE VK P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 27859 OF 2006 ......................................................................... Dated this the 29th November , 2010 J U D G M E N T The petitioner is challenging Ext. P7 notice demanding to satisfy a total sum of ` 26,09,320/- with interest and cost, mainly contending that the same has been issued without any regard to the payments effected by the petitioner at different points of time as revealed from Ext.P5 series receipts and also without reckoning the liability in respect of the modified assessment as borne by Ext.P6, whereby the liability in respect of the assessment year 2002-03 has been reduced by the first appellate authority. 2. The issue pertains to various assessment years 1991-92, 1992-93, 1993-94, 1997-98, 1998-99, 2001-02 and 2002-03 and the liability of the petitioner, who was running a bar hotel, was finalised and Exts.P1 to P4 demand notices were issued. It is stated that Exts. P1 to P3 pertain to the modified assessment; whereas Ext.P4 pertains to the assessment year 2002-03 involving the original assessment. It is the case of the petitioner W.P.(C) No. 27859 OF 2006 2 that, pursuant to Exts.P1 to P3, some payments were already effected as borne by Ext. P5 series and the assessment in respect of 2002-03 has been modified by the first appellate authority as per Ext. P6. It is also stated that once the authority gives credit to the payment already effected by the petitioner and also re-fixes the liability with respect to the modified assessment in respect of 2002-03, the petitioner is ready and willing to satisfy the entire liability; subject to the eligibility to have the same cleared by availing the benefit of the 'Amnesty Scheme' available as on this day . 3. The learned Government Pleader appearing for the respondents, with reference to the contents of the counter affidavit submits that the liability shown in Ext.P7 has been subsequently reduced to ` 15,87,553/- in view of satisfaction of various amounts by the petitioner at different points of time and also in view of the modified assessment as borne by Ext. P6. This being the position, the liability of the petitioner is only to satisfy the said amount with subsequent interest and other charges. It is also brought to the notice of this Court that the 'Amnesty W.P.(C) No. 27859 OF 2006 3 Scheme' notified by the Government is available till 31.12.2010. 4. In the above circumstances, the Writ Petition is disposed of, permitting the petitioner to avail the benefit of the 'Amnesty Scheme', if a proper application is filed in this regard within 'two weeks' from the date of receipt of a copy of this judgment. On filing such an application, the same shall be considered and eligible benefits as provided under the Scheme shall be extended to the petitioner. It is open to the petitioner to satisfy the liability accordingly. The coercive proceedings stated as being pursued against the petitioner shall be kept in abeyance till such time. Failure on the part of the petitioner will enable the respondents to proceed with further steps for realization of the due amount in a lump. P.R. RAMACHANDRA MENON, JUDGE. lk