IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 4133 of 2009(P)
1. M/S.RANI DRUG HOUSE, NELLAI, A
... Petitioner
Vs
1. THE STATE OF KERALA,
... Respondent
2. THE COMMERCIAL TAX OFFICER,
3. THE SALES TAX OFFICER,
4. THE UNEMPLOYEES WELFARE SOCIETY,
5. THE TAHSILDAR, MUKUNDAPURAM TALUK
For Petitioner :SRI.G.SREEKUMAR (CHELUR)
For Respondent : No Appearance
The Hon'ble MR. Justice THOTTATHIL B.RADHAKRISHNAN
Dated :10/02/2009
O R D E R
THOTTATHIL B.RADHAKRISHNAN, J.
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W.P.(C) No. 4133 of 2009-U
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Dated, this the 10th day of February, 2009
J U D G M E N T
Petitioner is a partnership firm. It was running an
establishment. It appears that activity fell and the 4th respondent society
has been going to take over that activity. From 1998-1999 petitioner was
in arrear under the Kerala General Sales Tax Act or Kerala Value Added
Tax Act. Those revenue dues fell for consideration under the Amnesty
Scheme 2008-2009. Ext.P1 was issued on 10.12.2008 (11.12.2008)
granting the benefit of that scheme and fixing instalment. Petitioner has
not paid the amounts that were due in December and January under that
decision. This writ petition is essentially seeking a direction to enlarge
the payment time framed. To show bonafides petitioner presses into
consideration the remittances made to a creditor by the 4th respondent.
2. Amnesty Scheme 2008-2009 is a scheme which is
brought in by the Government on certain terms. Once those directions
are specific, I am of the view that it may not be proper for this court to
tinker with that and direct the Government to enlarge the time. This,
again would be a matter for the Government to consider. But, not for
WPC No. 4133/2009 -2-
this court.
For the above said reasons without prejudice to the right of
the petitioner to move the Government for relief, this writ petition is
dismissed.
THOTTATHIL B.RADHAKRISHNAN,
JUDGE
MS