IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 4TH AUGUST 2009 / 13TH SRAVANA 1931 WP(C).No. 21883 of 2009(E) ------------------------------------------ PETITIONER(S): ------------------------ SOFINE DECORS PVT. LTD., INDUSTRIAL ESTATE, MAYITHARA P.O., CHERTHALA, ALAPPUZHA-688539, REP. BY ITS MANAGING DIRECTOR, K.J.SCARIA. BY ADVS.MR.S.ANIL KUMAR (TRIVANDRUM) MR.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, CHERTHALA. 2. THE DY. TAHSILDAR (RR), TALUK OFFICE, CHERTHALA. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 21883 OF 2009 ......................................................................... Dated this the 4th August, 2009 J U D G M E N T The petitioner became a defaulter in settling the arrears under the KGST Act/KVAT Act in respect of the assessment years 2002-03 and 2003-04. Availing the benefit under Section 23B of the KGST Act, the petitioner preferred an application for the benefit of Amnesty Scheme notified by the Government , which was considered and granted as per Ext. P3 order dated 22.12.2008. Pursuant to the terms prescribed, the petitioner remitted the initial installment of Rs.123947/-, but omitted to effect the balance payment as specified, which led to issuance of Ext.P4 notice asking for objection , if any, to be submitted within three days, lest, the proposal to cancel the benefit already given should be confirmed without further information. 2. Admittedly, the petitioner did not choose to file any objection within the time, nor did he remit the balance amount, W.P.(C) No. 21883 OF 2009 2 as specified. However, as per Ext. P6 G.O. dated 13.03.2009, the benefit of the Scheme was extended by the Government as effective till 30.06.2009. In the said circumstances, the petitioner preferred Ext.P7 representation dated 28.04.2009 referring to Ext.P4 notice dated 17.02.2009 and seeking for permission to have the benefit of the Scheme granted to the petitioner by effecting necessary adjustments, taking note of the payment effected already. However, Ext.P7 was replied by the first respondent as per Ext. P11, stating that the authorities had already considered and passed necessary orders, revoking the permission granted to the petitioner for payment of arrears under the Scheme. 3. Absolutely nothing is mentioned with regard to the subsequent turn of events after issuance of Ext.P4 notice and also the extension of the Scheme till 30.06.2009 vide Ext.P6 Government Order issued in March, 2009. Even though it has been observed in Ext.P11 that the first respondent had already passed orders revoking the permission, no such order has been produced or referred to. W.P.(C) No. 21883 OF 2009 3 4. In the the above circumstances, this Court finds it fit and proper to have the matter reconsidered by the first respondent in accordance with law. Accordingly, Ext.P11 is set aside and the first respondent is directed to consider the matter afresh, with specific reference to the request as contained in Ext. P7, in the light of Ext.P6 and such relevant orders/proceedings, as applicable. It is made clear that the matter shall be finalised as expeditiously as possible and at any rate, within two weeks from the date of receipt of a copy of the judgment, of course, after giving an opportunity of hearing to the petitioner . It is further made clear that, till such final orders are passed as above, all coercive proceedings stated as being pursued against the petitioner shall be kept in abeyance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk