IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 19TH AUGUST 2008 / 28TH SRAVANA 1930 WP(C).No. 7238 of 2008(J) ------------------------- PETITIONER: ------------ SABU V.JOSE, PROPRIETOR, ALLIED RUBBER INDUSTRIES, CHENGALAM P.O., KOTTAYAM-686 585. BY ADV. SRI.WILSON URMESE RESPONDENTS: ------------- 1. THE ADDITIONAL SALES TAX OFFICER, PONKUNNAM. 2. THE TAHSILDAR, KANHIRAPPALLY. 3. JAMES PEZHUMTHOTTAM, PEZHUMTHOTTAM HOUSE, NARIYANI P.O., PONKUNNAM, KOTTAYAM DISTRICT. 4. THE REVENUE DIVISION OFFICER, KOTTAYAM. BY ADV. SRI.LIJI.J.VADAKEDOM FOR R3 GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/08/2008, ALONG WITH WPC.19739/08 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) Nos. 7238 & 19739 OF 2008 ```````````````````````````````````````````````````` Dated this the 19th day of August, 2008 J U D G M E N T These writ petitions are filed by the one and same petitioner. W.P.(C) No.7238/08 is filed by the petitioner feeling aggrieved by the sale conducted on 8.2.2008 on the basis of Ext.P2 which is a notice for sale under section 49 of the Revenue Recovery Act. 2. I heard learned counsel for the petitioner, learned Government Pleader and learned counsel appearing on behalf of the 3rd respondent, who is the auction purchaser. It is pointed out that the sale itself has been set aside and there is no need of any orders on the same. Accordingly, WP(C) No.7238/08 is closed. 3. In WP(C) No.19739/08, prayers sought for are the following: (i) issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd respondent to accept Ext.P5 application and settle the tax arrears of the petitioner under Ext.P4 scheme; and WPC.7238/08 & 19739/08 : 2 : (ii) issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to credit/adjust the sum of Rs.3 lakhs remitted by the petitioner, in terms of the interim order in WPC.7238/08, towards the 1st and 2nd instalments of the payments as under Ext.P4 scheme. According to the petitioner, he has paid Rs.3 lakhs as a condition for setting aside the same as directed in WP(C) No.7238/08. According to him, this amount should be adjusted towards the first and second instalments of payments as per Ext.P4 scheme. Regarding the second prayer to adjust Rs.3 lakhs, I do not see any reason to grant the said prayer. It is true that the petitioner had paid Rs.3 lakhs prior to 1.4.2008. Certainly, that amount should be given due credit in accordance with law in computing the arrears. Thereafter, a decision has to be taken in the matter on determining the amount payable under the scheme. It is also pointed out by the learned Government Pleader that the petitioner has not filed the application under the Amnesty Scheme in the proper form. In other words, Ext.P5 filed by the petitioner is not in the proper form. In such circumstances, writ petition is WPC.7238/08 & 19739/08 : 3 : disposed of as follows. If the petitioner files an application in the proper form under the Amnesty Scheme before expiry of the time limit, an appropriate decision will be taken thereon in accordance with law. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE