IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 28792 of 2008(C)
1. HARIKRISHNA KUMAR @ MIDHUN SREEHARI,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER-III CIRCLE,
... Respondent
2. TAHSILDAR (RR), CHITTUR,
3. THE VILLAGE OFFICER, VALIYAVALLAMPATHY
4. THE DISTRICT COLLECTOR, PALAKKAD.
5. STATE OF KERALA, REPRESENTED BY THE
For Petitioner :SRI.G.HARIHARAN
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :29/09/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 28792 OF 2008 C
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Dated this the 29th day of September, 2008
J U D G M E N T
Petitioner challenges Ext.P6. Petitioner had
approached this court earlier by filing W.P.(C) No.15837/08.
The direction sought in that writ petition was to restrain the 1st
respondent from conducting auction in view of the pendency
of the application for settlement of arrears of sales tax under
the Amnesty Scheme. Then, it was pointed out by the learned
Government Pleader that actually there was no proper
application. Taking note of the fact that the last date for filing
the application under the Amnesty Scheme is 30.6.2008, it
was ordered that the recovery proceedings shall be kept in
abeyance for one month so that the petitioner can avail the
benefit of the Amnesty Scheme. In Ext.P6 impugned notice, it
is stated that the application to clear the arrears under the
Amnesty Scheme cannot be entertained as W.P.(C)
No.15837/08 is pending and no proof for the withdrawal of the
WPC.28792/08
: 2 :
writ petition is seen attached with the application.
2. I heard learned counsel for petitioner and learned
Government Pleader. The matter has been taken up for final
hearing by the consent of the parties. W.P.(C) No.15837/08
was clearly not pending as on 25.7.2008 when Ext.P6 is
issued as the writ petition was disposed of on 6.6.2008.
Having regard to the terms of the judgment, it is clear that
Ext.P6 cannot be justified. This court specifically permitted
the petitioner to avail the benefit of the Amnesty Scheme. I
feel the reasons stated in Ext.P6 are unsustainable.
Accordingly, Ext.P6 is quashed and there will be a direction to
the 1st respondent to consider Ext.P5 application in
accordance with law within two weeks from the date of receipt
of a copy of this judgment. Recovery proceedings will be kept
in abeyance for three weeks.
Writ petition is allowed as above.
Sd/-
(K.M.JOSEPH, JUDGE)
aks