Wp(C)/5468/2016 Of N.k.somasundaram v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941WP(C).No.5468 OF 2016(G) PETITIONER: N.K.SOMASUNDARAM,AGED 51 YEARS,S/O.KUMARAN,NAMBIAPARAMBIL TIMBERS,MOOLANKAVU,WAYANAD DISTRICT. BY ADV. SRI.SEBASTIAN JOSEPH (KURISUMMOOTTIL) RESPONDENTS: SR. G.P. (TAXES) SRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON17.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition has been filed seeking to quash Ext.P6 and to direct the first respondent to pass revised orders for the assessment year 2004-'05 after giving due credit to thepayment effected evidenced by Ext.P5 forthwith and refundthe excess amount remitted with statutory interest. 2.When this writ petition came up for admission, thisCourt passed an interim order on 31.03.2016 staying theoperation of Ext.P6 and all further proceedings on conditionthat the petitioner pays an amount of `25,000/- within onemonth. 3.When this writ petition was taken up for hearingtoday, there is no representation for the petitioner. Thelearned Government Pleader, however, on instructions,contained in letter No. D-114/2020 dated 27.02.2020 of theState Tax Officer I, Sulthan Bathery addressed to the DeputyCommissioner of State Tax (Law) State Goods & Service TaxDepartment, Ernakulam, submitted that during the pendency of the writ petition, the petitioner has approached therespondents to settle the arrears under the Amnesty Schemeannounced in the financial year 2019 and the respondentshave allowed the application for settlement of arrears underthe Amnesty Scheme and permitted the petitioner to avail thebenefits thereunder. The learned Government Pleadersubmits that in view of the subsequent action of the petitionerin approaching the authorities for availing the benefit of theAmnesty Scheme, the writ petition has become infructuous. In view of the submissions made by the learnedGovernment Pleader, I deem it not necessary to adjudicatethe issue involved in the writ petition. Accordingly, the writpetition is closed as infructuous. The amount if any paid bythe petitioner pursuant to the interim order of this Court will beadjusted against the dues if any of the petitioner. Sd/- N. NAGARESH JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXT.P1: TRUE COPY OF THE PROCEEDINGS DATED 21.10.2008 OF THE FIRST RESPONDENT. EXHIBIT P2 EXT.P2: TRUE COPY OF CERTIFICATES ISSUED BY THE COMMERCIAL TAX OFFICER, MUTHANGA ON 10/12/2007. EXHIBIT P3 EXT.P3: TRUE COPY OF JUDGMENT DATED 4.12.2008 IN WPC.NO.34581/2008(P) OF THIS HONOURABLE COURT. EXHIBIT P4 EXT.P4: TRUE COPY OF RECEIPT FOR PAYMENT OF MONEY DATED 26.12.2013 & 27.3.2014. EXHIBIT P5 EXT.P5: TRUE COPY OF PAYMENT DETAILS OF RS.91,303/- TOWARDS C.S.T. AND RS.20,770/-TOWARDS KGST FOR THE ASSESSMENT YEAR 2004-05. EXHIBIT P6 EXT.P6: TRUE COPY OF DEMAND NOTICES ISSUED BY THE 3RD RESPONDENT.