IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 1ST NOVEMBER 2010 / 10TH KARTHIKA 1932 WP(C).No. 31806 of 2010(A) ---------------------------------- PETITIONER(S): ------------------ JINOS P.K., AGED 31 YEARS, S/O.T.C.K.THAJUDHEEN, NAFEESHARAF, NEAR CO-OPERATIVE BANK, CHOKLI, KANNUR DISTRICT. BY ADVS. SRI.C.KHALID SRI.T.P.SAJID RESPONDENT(S): -------------------- 1. TAHSILDAR, REVENUE RECOVERY, THALASSERY-670 101. 2. COMMERCIAL TAX OFFICER, 3RD CIRCLE, KOZHIKODE-673 001. R1 & R2 BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.31806 of 2010-A ---------------------------------------- Dated this the 1st day of November, 2010. J U D G M E N T Petitioner is in arrear of payment of sales tax amounts due for different years, like 2003-04 and 2004-05. Ext.P9 is a demand raised seeking payment of the said arrears. According to the petitioner he had already remitted various amounts as evidenced from Exts.P7, P8 and P10. However, he had opted for benefit under the Amnesty Scheme. Pursuant to direction issued by this Court in Ext.P11 judgment, request of the petitioner was considered and Ext.P12 order was issued. A total amount of Rs.45,883/- was directed to be paid in four equal monthly instalments of Rs.11,471/- each. As evidenced from Ext.P13 receipt, the first instalment was already paid. Expressing financial stringencies faced by the petitioner, request made in this writ petition is only for permitting the petitioner to pay the balance amount under Ext.P12 order, in 12 equal monthly instalments. 2. Learned Government Pleader had pointed out that the benefit provided under the Amnesty Scheme is in the nature of a contract and the reliefs permitted therein is mainly based on an W.P(C) No.31806 of 2010-A 2 offer. Obligation on the part of the dealer in effecting payment as per the stipulations could not be waived. It is further pointed out that Amnesty Scheme now declared by the Government is in force only upto 31.12.2010 and therefore any extension for payment beyond the said period could not be permitted. 3. Having considered the above situation, I am of the opinion that an extension of the period for payment of the balance under Ext.P12 order could not be permitted. However, learned Government Pleader had pointed out that there will not be much difference between the balance outstanding as per Ext.P12 and the total arrears due. Under such circumstances, it is left open to the petitioner to approach the assessing authority seeking instalment facility for payment of the tax amount due, as provided under Section 30B of the Kerala General Sales Tax Rules. 4. Needless to say that if any such approach is made by the petitioner, the assessing authority shall consider granting of instalment facility in accordance with the above said Rules, inspite of non-payment of amount permitted under the Amnesty Scheme. The Writ Petition is disposed of with the above observations. C.K.ABDUL REHIM JUDGE ab