IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 30TH JULY 2009 / 8TH SRAVANA 1931 WP(C).No. 13017 of 2009(V) ---------------------------------------- PETITIONER(S): ------------------------ M/S.VYSALI PHARMACEUTICALS LTD., A PUBLIC LIMITED COMPANY HAVING ITS REGD. OFF. AT 34/754,755, KANNANTHODATH ROAD, EDAPPALLY, KOCHI-682 024, REP. BY ITS MANAGING DIRECTOR, DR.A.D.KRISHNAN, S/O.LATE DAMODARAN NAMBOOTHIRIPAD BY ADVS. MR.N.M.MADHU SMT.C.DEVIKA RANI KAIMAL RESPONDENT(S): ---------------------------- 1. THE ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM, KOCHI-15. 2. THE SPECIAL TAHSILDAR(REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM. BY GOVT. PLEADER R.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.13017/2009 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE LETTER DTD. ISSUED BY THE DEPUTY GENERAL MANAGER, KSIDC TO THE PETITIONER. P2:- COPY OF THE PROCEEDING DT. 4.7.08 OF THE IST RESPONDENT. P3:- COPY OF THE CERTIFICATE ISSUED BY KSIDC DT. P4:- COPY OF THE NOTICE DTD. 19.2.09 UNDER SEC. 36 OF THE R.R. ACT. P5:- COPY OF THE SALE NOTICE DT.D. 7.4.09. TRUE COPY P.A. TO JUDGE TSS P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 13017 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 30th day of July, 2009 JUDGMENT The petitioner has approached this Court challenging the coercive steps taken by the respondents invoking the relevant provisions under the Kerala Revenue Recovery Act, for realization of the arrears of sales tax. 2. It is pointed out by the learned counsel for the petitioner that, pursuant to the interim order passed on 3.4.2009 intercepting the revenue recovery proceedings, of course permitting the petitioner to avail the benefit of 'Amnesty Scheme' notified by the Government and very much in existence as on date on condition that, the petitioner deposited a sum of Rs. 1 lakh on or before 11/12.5.2009, the petitioner effected deposit on time and has already filed a petition in the prescribed form for availing the benefit under the Scheme, which is stated as pending. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the first respondent is hereby directed to consider and pass appropriate orders on the application stated as preferred by the petitioner for availing the benefit under 'Amnesty Scheme' in accordance with law, as expeditiously as possible. It is made clear that, till such orders are passed as above, all WP (C) No. 13017 of 2009 : 2 : further proceeding pursuant to Exts. P4 and P5, shall be kept in abeyance. It is also made clear that, the amount stated as remitted by the petitioner as per interim order dated 30.4.2009 shall remain as such in a suspense account and the same shall be given due credit to the liability to be fixed upon the petitioner pursuant to the orders to be passed in the application for 'Amnesty Scheme'. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd