IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 2354 of 2009(E) ------------------------- PETITIONER(S): --------------- M/S E.V.K. OUSHADHASALA, REPRESENTED BY MANAGING PARTNER, E.K. WILSON, AGE 62, S/O. E.V. KURIAN, ENASSERY HOUSE, SASTHRIJI NAGAR IVTH AVENUE, KUNNAMKULAM. BY ADV. SRI.C.PRABIN BENNY RESPONDENT(S): --------------- THE COMMERCIAL TAXES OFFICER, KUNNAMKULAM, REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA. BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009, ALONG WITH WPC.2427/09 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) Nos. 2354 and 2427 OF 2009 ```````````````````````````````````````````````````` Dated this the 22nd day of January, 2009 J U D G M E N T Petitioners are assessees. They had incurred sales tax arrears. In the light of the Amnesty Scheme 2008-09, the petitioners made applications. The petitioners have been served with an intimation regarding the amount to be paid. Case of the petitioners is that the petitioners may be given time to pay the amount. 2. I heard learned counsel for the petitioners and learned Government Pleader. I would think that the writ petitions appear to be misconceived. The petitioners are defaulters. Under the Amnesty Scheme, various concessions are available. The purport of the Amnesty Scheme is that the recovery of the dues is expedited and at the same time concessions are given to the assessees. It is essentially an agreed order. It is only possible on the basis of the agreement of the parties. The Scheme contemplates the manner in which the payment is to be made. The learned counsel for the WPC.2354 & 2427/09 : 2 : petitioners is unable to point out there is any legal right with the petitioners to seek extension of time to pay the amount. If the prayers in the writ petitions are to be allowed, I am of the view that in every other cases a request can be made to this court to provide time. The very purport of the Amnesty Scheme is to see that the arrears in a reduced form is received by the government and it is in public interest and in the interest of revenue that the amount is realised though as a reduced sum. It is pointed out that the property of the petitioners is declared as government land. It is with eyes wide open it must be taken that the petitioners have applied for the Amnesty Scheme. In such circumstances, I see no merit in these writ petitions and they are accordingly dismissed. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE