Wp(C)/10935/2010 Of K.kuttan Sreekrishna Saw Mill v. Agrl Income Tax And Commercial Tax Offic

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 10935 of 2010(N) -------------------------------------- PETITIONER: ------------------- K.KUTTAN, SREE KRISHNA SAW MILL, ANJUMOORTHYMANGALAM P.O., REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADV. SRI.P.R.VENKETESH. RESPONDENTS: ------------------------ 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, ALATHUR. 2. THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD DISTRICT. R1 & R2 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- ---------------------------- Dated this the 30[th] day of March, 2010. J U D G M E N T The petitioner has approached this Court challenging thecoercive steps being pursued against the petitioner for realization ofthe tax amount stated as due. 2.The learned counsel for the petitioner submits that thepetitioner was originally given the benefit of instalment as specifiedin Ext.P1 and eventhough the petitioner effected some instalments,because of adverse circumstances, the petitioner could not effectfurther payment. The learned counsel further submits that thepetitioner is ready and willing to satisfy a portion of the liabilitywithin one week and prays for some indulgence to see whether therespondent could extend some or other benefits to the petitioner byway of reduction of interest, or otherwise, so as to clear the balanceliability within the shortest possible time. 3.The learned Government Pleader appearing for therespondents submits that there is a proposal to notify an 'AmnestyScheme' and once the same is notified, the petitioner can apply for The learned Government Pleader appearing for the W.P(C) No.10935 of 2010-N the benefit thereunder. The coercive proceedings now beingpursued against the petitioner can be caused to be kept in abeyanceonly on condition that the petitioner satisfies a portion of theliability; submits the learned Government Pleader. 4.After hearing both the sides, the petitioner is directed todeposit a sum of Rs.1 lakh within one week. The petitioner is atliberty to apply for the 'Amnesty Scheme', once the same is notified.Subject to this, recovery proceedings being pursued against thepetitioner shall be kept in abeyance for the time being. If it is foundthat the petitioner is not entitled to get the benefit under theScheme or if any default is committed in clearing the due amountunder the Scheme, the respondents are at liberty to proceed withfurther steps in accordance with law. After hearing both the sides, the petitioner is directed to The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENONJUDGE //True Copy// P.A to Judge