IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 16TH MARCH 2009 / 25TH PHALGUNA 1930 WP(C).No. 3277 of 2009(M) -------------------------------------------- PETITIONER(S): ----------------------- P.G.ABHILASH, S/O.P.K.GANESH,AGED 36, PALLATH HOUSE, ARNATTUKARA,THRISSUR. BY ADV. SRI.K.R.SUNIL RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, THRISSUR. 2. THE DEPUTY COMMISSIONER, SALES TAX, THRISSUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3277 OF 2009 M -------------------------------------- Dated this the 16th March, 2009 JUDGMENT Petitioner applied for the benefit of the Amnesty Scheme, 2008 - 2009. Ext.P3 is the intimation. Ext.P3 is dated 10.9.2008. Petitioner submitted Ext.P4 dated 18.9.2008 requesting the first respondent Officer to adjust the amount of Rs.50,000/= given as Bank Fixed Deposit and Rs.30,000/= given as NSC, which is Rs.89,605/= and Rs.60,450/= as on the date of the representation. That is rejected by Ext.P5 stating that the Security Deposit will be released only on payment of arrears. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. Learned Government Pleader was asked to get instructions as to whether there are any other arrears due from the petitioner. It is pointed out that no other amount is due and the case would appear to be that the actual amount due, if the benefit of Amnesty Scheme is not given, is Rs.3,44,262/=. In the nature of this case, in view of the fact that as on the date WPC.3277/09 M 2 when Ext.P4 request was given, it would appear to be that there was no other amount due and the Officer could have allowed the amount of Security Deposit to be adjusted against the amount covered by the intimation given under the Amnesty Scheme. Ext.P5 is quashed and it is ordered that the amount due as per Ext.P3 intimation can be adjusted from the amounts lying with the Department as Security Deposit. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge