IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24672 of 2011(H) -------------------------- PETITIONER(S): ------------------- 1. C.T. VARGHESE, CHALUSSERY, PALAKKAD, NOW RESIDING AT PLOT NO.51, B, SINDHI SOCIETY, CHEMBUR, MUMBAI - 400 071. REPRESENTED BY HIS POWER OF ATTORNEY HOLDE AND SON ROBIN CHERUVATHORE VARGHESE. 2. THANKAMMA VARGHESE, CHALUSSERY, PALAKKAD, NOW RESIDING AT PLOT NO.51, B, SINDHI SOCIETY, CHEMBUR, MUMBAI- 400 071. REPRESENTED BY HER SON AND POWER OF ATTORNEY HOLDER ROBIN CHERUVATHORE VARGHESE. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): ------------------ 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAX COMPLEX, PALAKKAD - 678 001. 2. THE TAHSILDAR, TALUK OFFICER, OTTAPALAM-679 101. 3. THE DEPUTY TAHSILDAR, (RR), OTTAPALAM - 678 003. 4. THE VILLAGE OFFICER, VILLAGE OFFICE, CHALISSERY, PALAKKAD DISTRICT - 678 004. 5. THE DISTRICT COLLECTOR, PALAKKAD - 678 001. 6. THE STATE OF KERALA, RERPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- SRI. C.K. GOVINDAN - GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24672 of 2011(H) APPENDIX PETITIONER'S EXHIBITS EXT.P1: COPY OF AMNESTY APPLICATION DTD 8.6.2009 SUBMITTED BY THE 1ST PETITIONER. EXT.P2: COPY OF AMNESTY APPLICATION DATED 8.6.2009 SUBMITTED BY THE SECOND PETITIONER. EXT.P2(a): COPY OF POSTAL RECEIPT DATED 18.6.2009 IN PROOF OF HAVING DISPATCHED EXHIBIT P1 AND P2. EXT.P3: COPY OF EXTRACT OF SECTION 23 B AS INSERTED BY THE KERALA FINANCE ACT 2008. EXT.P4; COPY OF APPLICATION DATED 22.9.2010 SUBMITTED BY THE FIRST PETITIONER BEFORE THE PUBLIC INFORMATION OFFICER OF THE FIRST RESPONDENT'S OFFICE. EXT.P5: COPY OF APPLICATION DATED 22.9.2010 SUBMITTED BY THE SECOND PETITIONER BEFORE THE PUBLIC INFORMATION OFFICER OF THE FIRST RESPONDENT'S OFFICE. EXT.P6: COPY OF EXTRACT OF THE AMENDMENT MADE BY FINANCE ACT 2010. EXT.P7: COPY OF JUDGMENT DATED 29.9.2010. EXT.P8: COPY OF EXTRACT OF THE KERALA FINANCE BILL 2011 SUBSTITUTING THE WORDS AND FIGURES 31ST DECEMBER 2010 WITH THE WORDS AND FIGURES 31ST MARCH, 2011 IN SECTION 23B. EXT.P9: COPY OF POSTAL RECEIPT OF THE COMMUNICATION ISSUED ON 30.3.2011. EXT.P10: COPY OF LETTER ADDRESSED TO THE FIRST PETITIONER DATED 28.10.2010 ISSUED BY THE FIRST RESPONDENT. EXT.P11: COPY OF LETTER ADDRESSED TO THE SECOND PETITIONER DATED 28.10.2010 ISSUED BY THE FIRST RESPONDENT. EXT.P12: COPY OF APPLICATION DATED 3.4.2011 SUBMITTED BY THE FIRST PETITIONER. EXT.P13: COPY OF LETTER DATED 29.3.2011 SUBMITTED BEFORE THE SECOND RESPONDENT BY THE POWER OF ATTORNEY OF THE FIRST PETITIONER. EXT.P14: COY OF APPLICATION FOR SETTLEMENT OF ARREARS UNDER THE AMENSTY SCHEME SUBMITTED BY THE FIRST PETITIONER DATED 31.7.2011. EXT.P15: COPY OF APPLICATION FOR SETTLEMENT OF ARREARS UNDER THE AMNESTY SCHEME SUBMITTED BY THE SECOND PETITIONER DATED 31.7.2011. TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.24672 OF 2011 ---------------------------------------------- Dated this the 7th day of September, 2011 JUDGMENT The petitioners are defaulters in payment of arrears of Sales Tax under the Kerala General Sales Tax Act. According to them, the applications filed by them under the Amnesty Scheme have not been considered. In accordance with the revised Scheme as per the revised budget passed this year, the petitioners have filed fresh applications under the Amnesty Scheme namely, Exts.P14 and P15. The petitioners seek a direction to the 1st respondent to consider and pass orders on Ext.P14 and P15 expeditiously. Having heard the learned Government Pleader also, I dispose of this writ petition with a direction to the 1st respondent to consider and pass orders on Exts.P14 and P15 applications, as expeditiously as possible, at any rate, within two weeks from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE acd