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
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
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