By Adv. Mr. Harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 14TH JULY 2010 / 23RD ASHADHA 1932 WP(C).No. 21245 of 2010(E) -------------------------- PETITIONER: --------------- A.M.ABDUL HAMEED,M/S.ARAFA TRADERS, SULTHAN BATHERY,WAYANAD DISTRICT. BY ADV. MR. HARISANKAR V. MENON MS. MEERA V.MENON MR. MAHESH V.MENON RESPONDENTS: --------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,VAT CIRCLE,SULTHAN BATHERY-673 592. 2. INTELLIGENCE OFFICER(IB)-II,DEPARTMENT OF COMMERCIAL TAXES,THIRUVANANTHAPURAM. 3. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM. 5. TAHSILDAR(REVENUE RECOVERY), TALUK OFFICE,AMBALAVAYAL-673593. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J.~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 21245 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 14[th] day of July, 2010 JUDGMENT The petitioner is stated as aggrieved of Ext.P5 order passed bythe first respondent, whereby the sanction given to have the liabilitysettled as per Ext.P4 order, availing the benefit of 'Amnesty Scheme',has been been revoked, allegedly based on Ext.P6 Circular. 2. The learned counsel appearing for the petitioner submits that,Ext.P1 to P1(c) orders, imposing penalty upon the petitioner, have beensought to be settled, though the assessment in respect of theconcerned assessment years is still to be finalized. This, howeverdoes not bar the way of the petitioner in causing the matter to be settledin respect of the 'penalty', availing the benefit of 'Amnesty Scheme'.This being the position, the stand taken by the respondent cancellingthe Ext. P4 relief granted, by issuing Ext.P5 order, is not correct orsustainable and is liable to be intercepted by this Court. 3. Heard the learned Government Pleader as well, who submitsthat the assessment in respect of the concerned assessment orders willbe finalized within the shortest possible time, simultaneously addingthat the benefit of the 'Amnesty Scheme' now has been extended till30.9.2010, by virtue of the Circular bearing No 13/2010 dated30.6.2010. W.P. (C) No. 21245 of 2010 4. In the above circumstances, the first respondent is directed tofinalize the assessment in respect of the different assessment yearswithin 'one month' from the date of receipt of a copy of this judgment. Itwill be open for the petitioner to prefer necessary application to havethe entire liability in respect of the 'assessment' as well as the 'penalty'to be cleared availing the Scheme (which is stated as extended till30.9.2010). The liability to satisfy the due amount will depend upon theoutcome of the final orders and also the sanction to be given foravailing the benefit of the 'Amnesty Scheme'. It is made clear that, thecoercive proceedings stated as being pursued against the petitionershall be kept in abeyance till the proceedings are finalized as above. The Writ Petition is disposed as above. P. R. RAMACHANDRA MENON, JUDGE kmd