IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.BHAVADASAN TUESDAY, THE 10TH FEBRUARY 2009 / 21ST MAGHA 1930 WA.No. 715 of 2008() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.29493/2004 Dated 15/11/2007 .................... APPELLANT(S): RESPONDENTS 1 TO 3 IN THE W.P. ----------------------------------------------------------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, ERNAKULAM. 3. SPECIAL TAHSILDAR (REVENUE RECOVERY) ALUVA. BY GOVERNMENT PLEADER SMT. K.MEERA RESPONDENT(S): PETITIONERS & R4 TO R6 IN THE W.P: ------------------------------------------------------------------------------------- 1. THOMAS MATHEW, S/O.MATHEW, VATTAKKATTU HOUSE, DOOR NO.3/186, CHEMBUMUKKU, VAZHAKALA VILLAGE, KANAYANNUR TALUK, ERNAKULAM DISTRICT. 2. TONO THOMAS, S/O.THOMAS MATHEW, DOOR NO.3/186, CHEMBUMUKKU, VAZHAKALA VILLAGE, KANAYANNUR TALUK, ERNAKULAM DISTRICT. 3. C.H.MOHAMMED BASHIR, S/O.HASSAN PILLAI, CHENAPARAMBIL HOUSE, PUTHUVASSERRY HOUSE, CHENGAMANADU TALUK, NOW RESIDING AT 4TH FLOOR, R.D.S. RETREAT, CHITTOOR ROAD, ERNAKULAM. Kss ..2/- ...2..... W.A.NO.715/2008 4. POPATLAL SOMANATH SHAH, JAWAHAR NAGAR, GOREGOAN (WEST), MUMBAI-400 062. 5. HEMEN V.SETH, S/O.LATE VINAYAKANT BHIKALA, SHETH, 5TH FLOOR, 14, MAHAVIR SAGAR, PLOT NO.32-33, GARODIA NAGAR, CHATTGOPER(E) MUMBAI-400 077. *ADDL.R6 & R7 ARE IMPLEADED: R6. THE COMMISSIONER FOR COMMERCIAL TAXES, THIRUVANANTHAPURAM. R7. THE SALES TAX OFFICER, ALUVA. (*ADDL.R6 & R7 ARE IMPLEADED AS PER ORDER DTD. 19/08/2008 IN I.A.N.734/08) *ADDL.R8 IS IMPLEADED: R8. THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY. (*ADDL.R8 IS IMPLEADED AS PER ORDER DTD. 19/12/2008 IN I.A.NO.1025/08) R1 & R2 BY ADV.MR.K.K.M.SHERIF R1 & R2 BY ADV.MR.A.A.ZIYAD RAHMAN R1 & R2 BY ADV.LAL K.JOSEPH R3 BY ADV. MR.MVS.NAMBOOTHIRY THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 10/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss J.B.KOSHY, Ag.C.J. & P.BHAVADASAN, J. -------------------------------------- W.A.No.715 of 2008 ------------------------------------- Dated 10th February, 2009 JUDGMENT Koshy, Ag.C.J . The writ petitioners purchased property of a defaulter who was issued with a notice for arrears of sales tax and motor vehicles tax. When the property was proceeded with for recovery of the same, petitioners approached this court. The principal amount due was more than Rs.2,30,000/=. Learned single Judge directed the third respondent to lift the attachment, if the petitioners clear the arrears of sales tax and motor vehicle tax with equal amount towards interest and without payment of any other charges. It is submitted that the above amount was paid. Learned counsel for the petitioners submitted that now the Government has introduced an Amnesty Scheme for settling pending cases. As per the scheme, all the loans taken before 1991 can be closed if 75% of the principal amount was paid. Here, the entire principal amount with equal amount as interest was paid. In the above circumstances, attachment on the property shall be lifted as directed by the learned single Judge. The appeal is disposed of accordingly. J.B.KOSHY ACTING CHIEF JUSTICE P.BHAVADASAN JUDGE tks