IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WA.No. 1383 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.22707/2011 Dated 22/08/2011 .................... APPELLANT/ PETITIONER ------------------------ K.S.KRISHNADAS, S/O. LATE K.K.SUDEVAN, KANDATH HOUSE, YAKKARA ROAD, PALAKKAD. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.HARIHARAN RESPONDENTS/ RESPONDENTS -------------------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, COMMERCIAL TAX COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678 001. 2. THE TAHSILDAR (REVENUE RECOVERY), CHITTUR, PALAKKAD DISTRICT, PIN-678 101. 3. THE VILLAGE OFFICER, PATTANCHERRY VILLAGE, PALAKKAD DISTRICT-678 532. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. GOVT.PLEADER, SRI.V.K.SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.No.1383/2011 APPENDIX ANNEXURE-I: COPY OF THE INTIMATION OF PAYMENT OF ARREARS UNDER AMNESTY SCHEME 2011-12 ISSUED BY THE 1ST RESPONDENT ON 3.9.2011. //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. -------------------------------- W.A.No.1383 OF 2011 --------------------------------- Dated this the 27th day of September, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The appellant applied for Amnesty benefit for clearing arrears of tax under which full payments should have been made before 31.3.2011. Even though the appellant was granted the benefit and the appellant made some payments, full payments were not received to settle liability under the Amnesty Scheme. Consequently, the appellant forfeited the benefit. However, when the appellant approached this Court, the learned Single Judge held that the appellant is entitled to apply under the new Amnesty Scheme. It is against this judgment, the appellant has filed the Writ Appeal, which is basically not tenable for the reason that it is a consent order. The further grievance of the appellant as stated by the counsel is that the amount paid is not credited. The learned Government Pleader submitted that by applying Section 55(c) of the KGST Act, the payment is to be adjusted towards interest and Amnesty benefit W.A.No.1383/2011 2 will be workedout under the new scheme based on the remaining outstanding. We do not think the appellant can challenge the proposal by the respondents because payments have to be only credited in the arrear account and on the balance amount the appellant will be entitled to Amnesty benefit with incentives and reductions in accordance with the Scheme. Writ Appeal is disposed of declaring the position that the appellant can settle liability under new Amnesty Scheme by making payment in terms of Annexure-1 demand. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/28/9 W.A.No.1383/2011 3