IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 5TH FEBRUARY 2009 / 16TH MAGHA 1930 WP(C).No. 3343 of 2009(W) ------------------------- PETITIONER(S): ---------------------- SABU.V.JOSE, MUNDACKAL HOUSE, PONKUNNAM.PO, KOTTAYAM DISTRICT. BY ADV. SRI.WILSON URMESE SRI.M.C.ANTONY RESPONDENT(S): ------------------------- 1. THE DEPUTY TAHSILDAR(R.R.), KANJIRAPPALLY. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE SALES TAX OFFICER, COMMERCIAL TAXES, PONKUNNAM. 3. THE ASSISTANT ENGINEER, KERALA STATE ELECTRICITY BOARD, ELECTRICAL SECTION,PONKUNNAM. 4. KERALA STATE ELECTRICITY BOARD, REP; BY ITS SECRETARY, VYDUTHI BHAVAN, THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN R3 & R4 BY SRI.P.P.THAJUDEEN, SC, KSEB THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3343 OF 2009 W -------------------------------------- Dated this the 5th February, 2009 JUDGMENT Petitioner is an assessee under the Central Sales Tax Act. Aggrieved by Ext.P8 which is a revenue recovery notice, a direction is sought to quash Ext.P8. A further direction is sought to quash Ext.P6 to the extent an amount of Rs.1,68,949/= is demanded towards sales tax for the year 2001 - 2002. There is also a direction sought not to recover any amount towards sales tax and electricity charges. 2. Petitioner applied and obtained Ext.P6 which is an intimation under the Amnesty Scheme. Petitioner relies on Ext.P7 proceedings of the second respondent, Commercial Tax Officer dated 12.01.2009. Therein, referring to the SSI exemption available for the year 2000 - 2001, it is stated that a sum of Rs.2,87,821/= is available for exemption. The tax payable ie. CST at 4% is shown as Rs.8,627/=. After adjusting the tax payable against the exemption available, the balance tax WPC.3343/09 W 2 payable is shown as “Nil”. It is further stated that the balance carried forward to 2001 - 2002, tax exemption is only upto 1.2.01 as per order No.C2-10774/94 Dis. dt. 13-2-97. According to petitioner, in view of Ext.P7, the petitioner is not liable to pay tax for the year 2001 - 2002. A perusal of Ext.P7 would show that the exemption is limited upto 1.2.2001, as apparently the period has run out. On the basis of Ext.P7, it cannot be found that the demand for tax for the year 2001 - 2002 is not justified. Of course, learned counsel for the petitioner points out that it is a sick unit and he relies on Ext.P2. If the petitioner is entitled to any benefit, it is for the petitioner to approach the Authority by filing an appropriate representation and in the meantime to pay the instalments as directed in Ext.P6. If the petitioner approaches the second respondent Commercial Tax Officer after getting such documents as may be necessary to substantiate his claim, the Commercial Tax Officer will take a decision in this regard within two weeks of filing such application. If it is found that the petitioner is entitled to WPC.3343/09 W 3 deduction of the amount, the second respondent will apply the law applicable and grant such relief as the petitioner is entitled. 3. As far as the electricity dues are concerned, learned standing counsel submits that the case of the petitioner will be considered in the Adalath. He submits that the matter will be placed before the Adalath on the basis of Ext.P12 and notice will be issued to the petitioner and a decision taken in the Adalath. It is also submitted by the learned Government Pleader that further recovery proceedings pursuant to Ext.P8 will follow only on the basis of the compliance with Ext.P6 and also the amount ascertained to be paid in the Adalath. These submissions are recorded and the Writ Petition is disposed of. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge