K. Kunhalakutty vs Commercial Tax Officer on 29 November, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 34170 of 2008(P)


1. K. KUNHALAKUTTY,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. TAHSILDAR, TALUK OFFICE,

3. COMMISSIONER OF COMMERCIAL TAXES,

                For Petitioner  :SRI.N.MURALEEDHARAN NAIR

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :29/11/2010

 O R D E R
                   P.R. RAMACHANDRA MENON, J.
             ..............................................................................
                      W.P.(C) No. 34170 OF 2008
              .........................................................................
                 Dated this the 29th November , 2010



                                   J U D G M E N T

The petitioner is stated as aggrieved of non finalisation of

the assessment under the relevant provisions of the KGST Act,

which in turn has virtually prevented him from availing the

benefit of Amnesty Scheme declared by the Government, to

have the liability settled once and for all.

2. The tax liability of the petitioner in respect of

assessment years 1990-91 to 1992-93 was finalised much

earlier and the petitioner wanted to avail the benefit of Amnesty

Scheme then in existence. However Ext. P2 application

submitted in this regard was rejected vide Ext. P3 communication

issued on 10.10.2008 stating that the assessments in respect of

different assessment years were not complete and as such, the

application for settlement of arrears under the Amnesty Scheme

2008 could not be considered under any circumstance, which in

turn is under challenge in this Writ Petition.

W.P.(C) No. 34170 OF 2008

2

3. The petitioner also challenges the correctness and

sustainability of Ext. P4 Circular, wherein it is mentioned that

the benefit of Amnesty Scheme can be considered only as a

‘package deal’ and not by way of piece-meal exercise.

4. The learned Government Pleader submits that the

assessment in fact was finalised earlier under Section 17D,

which however happened to be set aside by this Court directing

the competent authority to have it reconsidered in accordance

with law and that earnest efforts are going on to have it finalised

without any delay.

5. In the above circumstance, this Court does not propose

to go into the legality or otherwise of the various contentions

raised by the petitioner with regard to the denial of the benefit

under the Amnesty Scheme, 2008; more so, in view of the fact

that the said Scheme has been re-notified by the Government

and is valid and available till 31.12.2010.

The third respondent is hereby directed to ensure that the

assessment in respect of the petitioner is caused to be

completed within ‘two weeks’ from the date of receipt of a copy

W.P.(C) No. 34170 OF 2008

3

of the judgment, so as to enable the petitioner to have

approached the concerned authority by submitting an application

for availing the benefit of the Amnesty Scheme now in existence.

Taking note of the submission made by the learned Government

Pleader, the petitioner is directed to produce a copy of the

judgment along with a copy of the Writ Petition before the

Deputy Commissioner, Commercial Taxes, Malappuram, for

taking further steps and to save time.

P.R. RAMACHANDRA MENON,
JUDGE.

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