IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 24TH MARCH 2011 / 3RD CHAITHRA 1933 WP(C).No. 8888 of 2011(I) ------------------------- PETITIONER(S): --------------- K.M.P.TIMBER AND SAW MILLS, P.M.ROAD, MUVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER K.M.PAREED. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-686 661. 2. THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-686 661. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2011, ALONG WITH W.P.(C)No.8910 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).Nos.8888 and 8910 of 2011 ------------------------------- Dated this the 24th day of March, 2011. J U D G M E N T Petitioners in both the cases are the sister concerns. Relief sought for in these writ petitions is for providing instalment facility with respect to payment of amounts settled under the Amnesty Scheme, by virtue of Ext.P2 order in both the cases. From Ext.P2, in W.P.(C)No.8888 of 2011, it is evident that the amount settled under the Amnesty Scheme was directed to be remitted either in lump sum or in 3 equal instalments or on before 30.9.2010. So also in W.P. (C)No.8910 of 2011, such amount was directed to be paid on or before 31.12.2010, either in lump sum or in 3 instalments. According to the petitioners, by virtue of amendments brought into Section 23B, validity of the scheme now stands extended till 31.3.2011. Hence, the petitioners seek direction for payment of the amounts covered under Ext.P2 in easy instalments. 2. Learned Government Pleader appearing on behalf of 2 W.P.(C).Nos.8888 and 8910 of 2011 respondents points out that, the petitioners have not even paid any amount by virtue of Ext.P2 orders and as such Ext.P2 orders could not be considered as in existence, as on today. But it is conceded that, fresh applications for Amnesty Scheme can be allowed till 31.3.2011, for which the petitioners have to approach the appropriate authority. 3. Learned counsel appearing for the petitioners seek interference of this Court to permit payment of the amount settled under the Scheme in easy instalments, extending to a period beyond 31.3.2011. I am of the opinion that, such a relief could not be granted, because the Amnesty Scheme is provided under the provisions of a statute, with conditions stipulated therein. Unless the legislature intends to continue such benefits beyond the date of 31.3.2011, this Court may not justified in granting any extension which will transgress beyond the scope of the Scheme formulated by the legislature. 4. Learned Government Pleader points out a decision of the Honourable Supreme Court in Bharti Telecom Ltd. Vs. The Commissioner of Customs, (AIR 2002 SC 74), 3 W.P.(C).Nos.8888 and 8910 of 2011 in which it is held that a settlement under the Amnesty Scheme can be done only strictly adhering to the terms of the provisions and it is having binding force of a contract between the parties. Any interference for relaxation in the terms of such a contract has been deprecated by the Honourable Supreme Court. 5. Under the above circumstances, the writ petitions are disposed of giving liberty to the petitioners to approach the assessing authority seeking settlement under the Amnesty Scheme, which is prevailing. If any such application is received by the assessing authority, the same shall be considered and disposed of within 3 days from the date of receipt of such application. 6. Needless to say that, the petitioner shall be provided time till 31.3.2011 for payment of the amounts, if any settled under the Scheme. C.K.ABDUL REHIM, Judge ami/