IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 17TH DECEMBER 2010 / 26TH AGRAHAYANA 1932 WP(C).No. 31097 of 2007(B) ----------------------------------------- PETITIONER(S): -------------------------- M/S. J & J TIMBERS, 23/418, MAIN ROAD, CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER, SHRI. C.D. JOSEPH. BY ADVS. SRI.T.M.SREEDHARAN, SRI.V.P.NARAYANAN. RESPONDENT(S): ---------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKHAS BHAVAN P.O., THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR. 3. THE INTELLIGENCE OFFICER, SQUAD NO.2, COMMERCIAL TAXES, THRISSUR. R1 TO R3 BY GOVERNMENT PLEADER SRI. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.31097/2007 B APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ORDER NO.ITC 8/2000-01 (1) DTD. 27/12/2006 PASSED BY THE 2ND RESPONDENT. P2: COPY OF THE ORDER NO,ITC 8/2000-01(2) DTD. 27/01/2007 PASSED BY THE 2ND RESPONDENT. P3: COPY OF THE STATUTORY REVISION PETITION FILED BY THE PETITIONER BEFORE 1ST RESPONDENT FOR THE YEAR 1999-2000. P4: COPY OF THE STATUTORY REVISION PETITION FILED BY THE PETITIONER BEFORE 1ST RESPONDENT FOR THE YEAR 2000-01. P5: COPY OF THE HEARING NOTICE DTD. 02/04/2007 SENT BY THE 3RD RESPONDENT TO THE PETITIONER. P6: COPY OF THE ARGUMENT NOTE DTD. 03/04/2007 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P7: COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT VIDE ORDER NO.R1-9972 AND 9973/2007/CT DTD. 27/04/2007. P8: COPY OF THE REVISION ORDER PASSED BY THE 3RD RESPONDENT VIDE COMMON ORDER NO.R1-9972 AND 9973/07/TX DTD. 1/10/2007. P9: COPY OF THE LETTER DTD. 17/10/2007 SENT BY THE PETITIONER'S ADVOCATE TO THE 3RD RESPONDENT. P10: COPY OF APPLICATION UNDER THE AMNESTY SCHEME SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. P11: COPY OF ORDER NO.25011319/99-00 DTD. 1/07/2010 UNDER THE AMNESTY SCHEME PASSED BY THE SECOND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No. 31097 OF 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 17th day of December, 2010 JUDGMENT The petitioner is challenging imposition of penalty in respect of the assessment years 1999 - '00 and 2000 -'01, as covered by Exts. P1 and P2. 2. The learned counsel for the petitioner submits that, the petitioner would like to have the matter settled, by availing the benefit of the 'Amnesty Scheme', which has been declared by the Government and is valid in operation till 31.12.2010. 3. It is also brought to the notice of this Court that, during the pendency of the proceedings with respect to the assessment year 1999 - '00, the concerned respondent has already issued Ext. P10 chalan, enabling the petitioner to clear the liability availing the benefit of the said scheme, whereas no such chalan has been issued in respect of the subsequent year i.e 2000 - '01. The petitioner has filed I.A. No. 11092/2010 for giving appropriate direction to the concerned respondent in this regard as well. 4. Heard the learned Government Pleader as well, who submits on instructions that, the petitioner admittedly does not have any dispute with regard to the issue pertaining to the assessment year 1999 - '00, whereas W.P. (C) No. 31097 of 2007 2 in respect of the other assessment year 2000 - 01, the assessment was finalized as per order dated 28.10.2002, aggrieved of which it was taken up in appeal before the Deputy Commissioner, where also, the petitioner lost the case. The matter was also taken up before the Tribunal and after considering the matter, the Tribunal set aside the impugned order and the matter has been remanded for fresh consideration before the concerned assessing officer, where the same is still pending. 5. However, taking note of the fact the 'Amnesty Scheme' is available and valid till 31.12.2010 and since the petitioner is desirous to avail the benefit under the said Scheme and to settle the liability once and for all, this Court does not find it necessary to consider the merits, but for directing the concerned respondent to issue necessary chalan in respect of the assessment year 2000 - '01, so as to enable the petitioner to clear the liability in accordance with the terms of the Scheme. Accordingly, the Writ Petition is disposed of, directing the second respondent to take all further steps so as to enable the petitioner to have the liability cleared under the Amnesty Scheme. Necessary chalan in respect of the assessment year 2000 - '01 shall be issued to the petitioner within 3 days. P. R. RAMACHANDRA MENON, JUDGE kmd