IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 RP.No. 704 of 2008(E) --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.12221/2008 Dated 11/04/2008 .................... REVIEW PETITIONERS/PETITIONRS ---------------------------------------------- 1. MARYKUTTY THOMAS, AGED 57 YEARS, W/O.THOMAS,MANJOORAN HOUSE, MUTTUCHIRLA P.O, KADUTHURUTHY, KOTTAYAM DISTRICT. 2. MARIYAMMA THOMAS, W/O.LATE C.C.THOMAS, CHAKKALAYIL HOUSE, MUTTUCHIRA P.O, KOTTAYAM DISTRICT. BY ADV. SRI.M.G.KARTHIKEYAN RESPONDENTS: RESPONDENTS ------------------------ 1. THE DISTRICT COLLECTOR, KOTTAYAM. 2. THE REVENUE DIVISIONAL OFFICER, PALA, KOTTAYAM DISTRICT. 3. THE TAHSILDAR (RR), VAIKOM, KOTTAYAM DISTRICT. 4. THE COMMERCIAL TAX OFFICER, IST CIRCLE, KOTTAYAM. 5. XAVIER THOMAS, KOTTAYIL HOUSE, MUTTUCHIRA P.O, KOTTAYAM DISTRICT. R1 TO R4 BY G.P. SRI.TEKCHAND THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 04/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... R.P. No.704 of 2008 in W.P.(C) No.12221 of 2008 .................................................................... Dated this the 4th day of July, 2008. JUDGMENT Review Petition is filed for refund of collection charges retained by the respondents in terms of the judgment. When W.P. was disposed of, this court assumed that collection charges is recoverable under Rule 5 as Revenue Recovery authorities had effected sale. However, counsel appearing for the review petitioners produced copy of the amnesty scheme covered by Section 23B of the KGST Act which specifically provides for exemption from collection charges. In the circumstances, review petition is allowed and judgment is modified directing the respondents to release the collection charges to the review petitioners without any delay. C.N.RAMACHANDRAN NAIR Judge pms