IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 25TH MAY 2010 / 4TH JYAISHTA 1932 WP(C).No. 23690 of 2003(T) ---------------------------------------- PETITIONER(S): ------------------------ C.P. ABOOTTY, S/O. KUNJU MOHAMMED, NOW RESIDING AT CHERIAVALAPPU HOUSE, P.O. ANJARAKANDY. BY ADV. SRI.T.M.SREEDHARAN RESPONDENT(S): -------------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, KANNUR. * ADDL. R3 IMPLEADED ADDL. R3: THE TAHSILDAR (RR), TELLICHERRY. * ADDL. R3 IS IMPLEADED AS PER ORDER DATED 05/02/2004 IN I.A. NO.1381/2004. R1 TO R3 BY GOVT. PLEADER MR.V.K. SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/05/2010, ALONG WITH WPC NO. 32828 OF 2003, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23690/2003-T APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE OF LORRY NO.KA-09-B 1530 DATED 17/01/2001. EXT.P2: COPY OF THE REPLY DATED 05/12/2002 GIVEN TO THE 2ND RESPONDENT. EXT.P3: COPY OF THE ORDER IMPOSING PENALTY VIZ-NO.IS(C) ENQUIRY NO.I/02- 03 DATED 28/12/2002 ISSUED BY THE 2ND RESPONDENT. EXT.P4: COPY OF THE LETTER DATED 10/07/2003 IN STA.112 & 113/2003 ISSUED BY THE APPELLATE ASSISTANT COMMISSIONER. EXT.P5: COPY OF THE DEMAND DRAFT NO.773965 DATED 27/08/2003 FOR Rs.1 LAKH PAID TO THE TAHSILDAR, (RR), TELLICHERRY. EXT.P6: COPY OF THE NOTICE NO.36/3/03-04 & 37/3/03-04 DATED 11/11/2003 ISSUED BY THE TAHSILDAR (RR), TELLICHERRY. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs. P.R.RAMACHANDRA MENON, J ---------------------------------- W.P(C) Nos.23690/2003 & 32828/2003 ---------------------------------- Dated this 25th the day of May, 2010. J U D G M E N T The petitioner is challenging the correctness and sustainability of the fixing the tax liability as well as imposition of the penalty under Section 30B(4) of the KGST Act, which is a common issue involved in both these cases. 2. The case of the petitioner is that the petitioner is a transport contractor having necessary registration in the State of Karnataka and he is a registered dealer under the Sales Tax authorities in Kerala. Various consignments sought to be transported by the consignors and entrusted to the petitioner have been transported, crossing the check post and the materials have been delivered at the destination of the consignees. 3. Even though the said course was being pursued under the relevant provisions of law, quite after a long time, the first respondent issued a notice under Section 30B(4) stating that the goods have not actually reached the consignee and as such, the tax liability was sought to be fixed on the petitioner, also imposing penalty. W.P(C) Nos.23690/2003 & 32828/2003 2 4. The learned counsel for the petitioner submits that the various issues including the constitutional validity of the provisions raised in the Writ Petition are not intended to be pressed any further and the limited prayer pressed before this Court is to enable the petitioner to clear the liability by availing the benefit of the 'Amnesty Scheme', which is stated as very much valid and existing till 30.6.2010. It is also stated that the petitioner had earlier applied for the benefit of the 'Scheme' earlier as well, though the same was not favourably considered. The learned counsel for the petitioner submits that the petitioner wants to file a fresh petition for availing the benefit of the Scheme. 5. In the above circumstances, the petitioner is permitted to file necessary petition for availing the benefit of the 'Amnesty Scheme' satisfying 25% of the liability as specified under the Scheme, on which event the same shall be considered and appropriate orders shall be passed in accordance with law, for extending the benefit of the Scheme. Both the Writ Petitions are disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// ab P.A to Judge