IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 2ND DECEMBER 2010 / 11TH AGRAHAYANA 1932 WP(C).No. 1656 of 2010(F) -------------------------------------- PETITIONER(S): ---------------------- K.Y.THOMAS, VADAKKADATHU VEEDU, PERUVELIKKARA.P.O., WEST KALLADA, KOLLAM DISTRICT. BY ADV. SRI.B.KRISHNA MANI SMT.M.R.ANUPAMA RESPONDENT(S): ------------------------- 1. THE DISTRICT COLLECTOR, KOLLAM. 2. THE THAHSILDAR, TALUK OFFICE, KUNNATHUR, KOLLAM DISTRICT. 3. THE COMMISSIONER OF CENTRAL EXCISE, KOCHI. 4. THE DEPUTY COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE DIVISION, KHAISE COMPLEX, BEACH ROAD, KOLLAM. R1 & R2 BY GOVERNMENT PLEADER SRI. DILEEP MOHAN R3 & R4 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C) NO. 1656/2010 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE SHOW CAUSE NOTICE DATED 20/1/1976 FROM THE ASSISTANT COLLECTOR OF CENTRAL EXCISE, THIRUVANANTHAPURAM. P2 COPY OF THE REPRESENTATION DATED NIL BEFORE THE CENTRAL EXCISE AND CUSTOMS COLLECTOR, COCHIN. P3 COPY OF THE NOTICE OF ATTACHMENT DATED 26/10/1983 ISSUED BY THE TAHSILDAR. P4 COPY OF THE REPRESENTATION DATED NIL FILED BEFORE THE COMMISSIONER OF CENTRAL EXCISE, COCHIN. P5 COPY OF THE CHALAN OF PAYMENT DUTY DATED 2/8/1976. P6 COPY OF THE CHALAN OF PAYMENT DUTY DATED 26/6/1976. P7 COPY OF THE CHALAN OF PAYMENT DUTY DATED 17/6/1976. P8 COPY OF THE CHALAN OF PAYMENT DUTY DATED 19/6/1976. P9 COPY OF THE CHALAN OF PAYMENT DUTY DATED 2/5/1976. P10 COPY OF THE CHALAN OF PAYMENT DUTY DATED 2/4/1976. P11 COPY OF THE CHALAN OF PAYMENT DUTY DATED 10/3/1976. P12 COPY OF THE CHALAN OF PAYMENT DUTY DATED 6/3/1976. P13 COPY OF THE CHALAN OF PAYMENT DUTY DATED 20/2/1976. P14 COPY OF THE CHALAN OF PAYMENT DUTY DATED 24/11/1975. P15 COPY OF THE CHALAN OF PAYMENT DUTY DATED 20/11/1975. P16 COPY OF THE CHALAN OF PAYMENT DUTY DATED 21/11/1975. P17 COPY OF THE CHALAN OF PAYMENT DUTY DATED 29/10/1976. P18 COPY OF THE CHALAN OF PAYMENT DUTY DATED 15/10/1975. P19 COPY OF THE CHALAN OF PAYMENT DUTY DATED 6/10/1975. P20 COPY OF THE RELEVANT PORTION OF THE R.G.I. DAILY STOCK ACCOUNT REGISTER FOR THE PERIOD 1976-77. P21 COPY OF THE RELEVANT PORTION OF FORM IV RAW MATHERIAL ACCOUNT REGISTER FOR THE PERIOD 1976-77. sts WP(C) NO.1656/2010 P22 COPY OF THE JUDGMENT DATED 4/1/2006 IN WP(C) NO. 28646/2005 OF THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM. P23 COPY OF THE COMMUNICATION DATED 20/6/2006 ISSUED BY THE RESPONDENT. P24 COPY OF THE JUDGMENT DATED 24/7/06 IN WP(C) NO.19327/06 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM. P25 COPY OF THE JUDGMENT DATED 23/5/2007 IN W.A.NO.926/07 BEFORE THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM. P26 COPY OF THE COMMUNICATION DATED 20/3/09. P27 COPY OF THE RECEIPT DATED 17/2/2003. P28 COPY OF THE ORDER DATED 31/8/1999. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts ANTONY DOMINIC, J -------------------------------------- W.P.(C).No.1656 OF 2010 ------------------------------------------------------------- Dated this the 2nd day of December, 2010 JUDGMENT Petitioner was the owner of a match factory by name “Friends Match Works”. Pursuant to the inspection conducted by the Officials of the Central Excise Department on 2.8.1975, Ext.P1 show cause notice was issued to the petitioner on 20.1.1976. The petitioner filed his reply. An order was passed levying duty on the petitioner and that order has become final. Amount was not remitted. Revenue recovery proceedings were initiated and according to the petitioner, in such proceedings, 41 cents of land and two buildings situated in Survey No.361/1 on the West Kallada Village of the petitioner, which were attached, were sold. 2. It is stated that there were no buyers and therefore the sale was settled in favour of the Government itself. Challenging the proceedings, on repeated occasions, the petitioner approached this court and Ext.P22 is one of the judgments rendered. In that judgment, this court directed the 2nd respondent to give a detailed statement of liability of the petitioner. Accordingly, Ext.P23 was issued which shows that up to 30.6.2006 his liability was Rs.1,07,642/-. From the counter W.P.(C).No.1656 OF 2010 2 affidavit, it is seen that as on 28.2.2010 his liability to the Central Excise Department is Rs.1,26,494/-. 3. In the meanwhile, petitioner also moved Government for re-conveyance of the property and that resulted in Ext.P28 order dated 31.8.1999. In that order, the Government directed that:- “8. Government have examined the matter in detail and are pleased to accord sanction for their re-conveyance of the land in Sy.No.361/1 of West Kallada Village measuring 41 cents, to Sri.K.Y.Thomas, Vadakkedathu veedu, West Kallada, Kunnathur after realising the market value of the land in addition to the arrears of all sorts due from the defaulter. The District Collector, Kollam will take necessary action for the re-conveyance.” 4. The petitioner did not make payment and therefore he lost that benefit also. In this writ petition, among other various prayers sought for, the only relief that was argued before me was that the benefit of Ext.P28 order should be extended to him. 5. Counsel also submits that the petitioner is willing to comply with the conditions of Ext.P28 including payment of market value of the property, and also the amounts that are due to the Government. W.P.(C).No.1656 OF 2010 3 6. The Government having issued Ext.P28 and as, so far the property has not been sold to anybody else, I see no reason why the petitioner should be declined the benefit of Ext.P28, if the petitioner is willing to comply with all conditions imposed by the Government in Ext.P28. 7. Therefore, I dispose of this writ petition directing that the petitioner shall approach the 1st respondent, who shall get the market value of the land as on date, assessed, and if the petitioner remits arrears and other dues as ordered in Ext.P28, the District Collector will take necessary action for the re- conveyance of the property as ordered by the Government in Ext.P28. It is directed that the aforesaid process shall be completed as expeditiously as possible at any rate within eight months of production of a copy of this judgment. This writ petition is disposed of as above. ANTONY DOMINIC JUDGE dmb