IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 27TH SEPTEMBER 2011 / 5TH ASWINA 1933 WP(C).No. 25608 of 2011(A) -------------------------------------- PETITIONER: ------------------- V.P. RAJAN, S/O. KUTTY, AGED 53 YEARS, V.P.R. FOODS, N.R. CITY, RAJAKKAD, IDUKKI. BY ADVS. SRI.P.M.JOSHI, SRI.K.T.SAJU. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY AGRI.INCOME TAX & SALES TAX OFFICER, COMMERCIAL TAXES DEPARTMENT, ADIMALI, IDUKKI DISTRICT - 685 561. 2. TAHSILDAR (R.R) , NEDUMKANDAM, IDUKKI DISTRICT - 685 553. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/09/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.25608/2011-A: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE REQUEST DTD. 17/07/2011 SUBMITTED BY THE PETITIONER TO THE R.1. EXT.P.2: COPY OF THE NOTICE OF SALE DTD. 17/08/2011 ISSUED BY THE R.2. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.25608 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of September, 2011 J U D G M E N T The petitioner has filed this writ petition challenging proceedings for recovery of arrears of sales tax. The petitioner submits that, the petitioner has already submitted Ext.P1 application for One Time Settlement as early as on 17.07.2011, which has not yet been considered. The petitioner seeks the following reliefs: “i. issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to abstain from recovering any amount as per Exhibit P2 until the final disposal of the Exhibit-P1. ii. direct the 1st respondent to consider and pass orders on Exhibit-P1 granting reasonable time to make payment.” The learned Government Pleader submits that, there is no provision for One Time Settlement for payment of sales tax. He further points out that, as per the Finance Act the petitioner can apply for benefit of the Amnesty Scheme in force. The petitioner submits that the petitioner may be permitted to file an application for benefit of the Amnesty W.P.(C)No.25608 of 2011 -2- Scheme. If the petitioner files a proper application under the Amnesty Scheme, the same shall be considered and orders passed expeditiously. The sale proceedings would be subject to the orders under the Amnesty Scheme and compliance with the same by the petitioner. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/