IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 22ND AUGUST 2011 / 31ST SRAVANA 1933 WP(C).No. 22707 of 2011(K) -------------------------- PETITIONER(S): --------------- K.S.KRISHNADAS, S/O.LATE K.K.SUDEVAN, KANDATH HOUSE, YAKKARA ROAD, PALAKKAD. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, COMMERCIAL TAX COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678 001. 2. THE TAHSILDAR (REVENUE RECOVERY), CHITTUR, PALAKKAD DISTRICT, PIN-678 101. 3. THE VILLAGE OFFICER, PATTANCHERRY VILLAGE, PALAKKAD DISTRICT, PIN-678 532. 4. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: W.P.C. NO. 22707/2011 -------------------------------------------------------------------- EXT.P1 TRUE COPY OF THE INTIMATION OF THE BENEFIT OF AMNESTY SCHEME TO M/S. SOMADAS & CO DATED 30.9.2010. EXT.P2 TRUE COPY OF NOTICE NO. R1-2010/5092/9/601 DATED 12.7.2011 ISSUED BY R1. EXT.P3 TRUE COPY OF REPRESENTATION DATED 1.8.2011 SENT BY THE PETITIONER TO THE 1ST RESPONDENT WITH COPIES MARKED TO THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE INTERIM ORDER MADE IN I.A.NO. 4766/2011 IN W.P C. NO. 6397/2011 DATED 21.3.2011. EXT.P5 TRUE COPY OF THE DEMAND DRAFT ISSUED FROM FEDERAL BANK, PALAKKAD ON 22.3.2011 FOR RS. 9,71,000/-. EXT.P6 TRUE COPY OF THE REQUEST FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT SEEKING THE BENEFIT OF THE AMNESTY SCHEME ANNOUNCED BY THE GOVERNMENT OF KERALA FOR CLEARING THE ARREARS OF SALES TAX. [TRUE COPY] P.S TO JUDGE. AJ. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22707 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of August, 2011. J U D G M E N T The petitioner is a defaulter in payment of sales tax arrears due from the petitioner to the State. The petitioner earlier filed an application for the benefit of amnesty scheme under Section 23 of the Kerala General Sales-tax Act. He was granted that benefit. But, he did not pay the instalments as directed in the order granting benefits of the amnesty scheme. Therefore, for the entire balance amount due, revenue recovery proceedings were initiated through respondents 2 and 3. That is under challenge in this writ petition. 2. The petitioner's brother earlier filed a writ petition, which was ultimately withdrawn. The petitioner's only prayer now is that the petitioner has now filed an application under the scheme, which has been extended up to 30.9.2011 and the 1st respondent may be directed to consider Ext.P6 application in that regard. This is opposed by the learned Government Pleader. He points out that what the petitioner seeks in Ext.P6 is restoration of his earlier order under the amnesty scheme, which is not possible insofar as that order has lapsed since the petitioner did not comply with the conditions of the order granting the benefit of the scheme. 3. After hearing both sides, I find considerable merit in the contention of the learned Government Pleader. I am of opinion that, now Ext.P6 can be considered only as a fresh application for benefits of the amnesty scheme, that too, only since the W.P(C) No. 22707 of 2011 -: 2 :- period of the scheme, which has been extended up to 30.9.2011. But that can also be on condition that if the petitioner is given the benefit of the amnesty scheme, the amount so computed as payable by the petitioner is paid in a lump sum. The learned counsel for the petitioner submits that the petitioner is agreeable to that condition. 4. Accordingly, this writ petition is disposed of with the following directions: The 1st respondent shall consider Ext.P6 application as a totally new application for benefit under the amnesty scheme and pass appropriate orders thereon as expeditiously as possible at any rate within 3 weeks from the date of receipt of a copy of this judgment. If the petitioner is found eligible for benefits of the scheme as per orders to be so passed by the 1st respondent, the petitioner shall pay the entire amounts so payable in a lump sum before 30.9.2011. There would an interim stay of coercive recovery proceedings till the order passed on Ext.P6, if the order is adverse to the petitioner and till 30.9.2011 if the 1st respondent allows the claim for benefit of amnesty scheme. Sd/- S. Siri Jagan, Judge. Tds/