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Kerala High Court
M/S. J & J Timbers vs The Commissioner Of Commercial … on 17 December, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 31097 of 2007(B)


1. M/S. J & J TIMBERS,
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER OF COMMERCIAL TAXES,
                       ...       Respondent

2. THE ASSISTANT COMMISSIONER (ASSESSMENT),

3. THE INTELLIGENCE OFFICER,

                For Petitioner  :SRI.T.M.SREEDHARAN

                For Respondent  : No Appearance

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

 Dated :17/12/2010

 O R D E R
                    P.R. RAMACHANDRA MENON J.
                      ~~~~~~~~~~~~~~~~~~~~~~~
                       W.P (C) No. 31097 OF 2007
                      ~~~~~~~~~~~~~~~~~~~~~~~
               Dated, this the 17th day of December, 2010

                                JUDGMENT

The petitioner is challenging imposition of penalty in respect of the

assessment years 1999 – ’00 and 2000 -’01, as covered by Exts. P1 and

P2.

2. The learned counsel for the petitioner submits that, the petitioner

would like to have the matter settled, by availing the benefit of the ‘Amnesty

Scheme’, which has been declared by the Government and is valid in

operation till 31.12.2010.

3. It is also brought to the notice of this Court that, during the

pendency of the proceedings with respect to the assessment year 1999 –

’00, the concerned respondent has already issued Ext. P10 chalan,

enabling the petitioner to clear the liability availing the benefit of the said

scheme, whereas no such chalan has been issued in respect of the

subsequent year i.e 2000 – ’01. The petitioner has filed I.A. No.

11092/2010 for giving appropriate direction to the concerned respondent in

this regard as well.

4. Heard the learned Government Pleader as well, who submits on

instructions that, the petitioner admittedly does not have any dispute with

regard to the issue pertaining to the assessment year 1999 – ’00, whereas

W.P. (C) No. 31097 of 2007
2

in respect of the other assessment year 2000 – 01, the assessment was

finalized as per order dated 28.10.2002, aggrieved of which it was taken up

in appeal before the Deputy Commissioner, where also, the petitioner lost

the case. The matter was also taken up before the Tribunal and after

considering the matter, the Tribunal set aside the impugned order and the

matter has been remanded for fresh consideration before the concerned

assessing officer, where the same is still pending.

5. However, taking note of the fact the ‘Amnesty Scheme’ is

available and valid till 31.12.2010 and since the petitioner is desirous to

avail the benefit under the said Scheme and to settle the liability once and

for all, this Court does not find it necessary to consider the merits, but for

directing the concerned respondent to issue necessary chalan in respect of

the assessment year 2000 – ’01, so as to enable the petitioner to clear the

liability in accordance with the terms of the Scheme.

Accordingly, the Writ Petition is disposed of, directing the second

respondent to take all further steps so as to enable the petitioner to have

the liability cleared under the Amnesty Scheme.

Necessary chalan in respect of the assessment year 2000 – ’01 shall

be issued to the petitioner within 3 days.

P. R. RAMACHANDRA MENON, JUDGE
kmd


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