Jayafudheen M.J vs State Of Kerala
2023 Latest Caselaw 6435 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR.JUSTICE C.S.DIAS

        TUESDAY, THE 13TH DAY OF JUNE 2023 / 23RD JYAISHTA, 1945

                        WP(C) NO. 17641 OF 2023


PETITIONER:

             JAYAFUDHEEN M.J, AGED 47 YEARS
             PROPRIETOR, M/S. VEGA ENTERPRISES, S/O. JALALUDHEEN,
             RESIDING AT MULAKKAL HOUSE, VALLATHOLE NAGAR,
             CHERUTHURUTHY- THRISSUR DISTRICT., PIN - 679531

             BY ADVS.N.MURALEEDHARAN NAIR
             ANTONY JONES


RESPONDENTS:

    1        STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES
             DEPARTMENT, GOVERNMENT SECRETARIAT,
             THIRUVANANTHAPURAM., PIN - 695001

    2        THE STATE TAX OFFICER-I
             (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND
             SERVICES TAX DEPARTMENT, KERALA WADAKKANCHERRY,
             THRISSUR DISTRICT., PIN - 680003

    3        THEDEPUTY TAHSILDAR, TALUK OFFICE, THALAPILLY TALUK,
             THRISSUR DISTRIT., PIN - 680585

    4        THE VILLAGE OFFICER, CHERUTHURUTHY VIL LAGE,
             THRISSUR DISTRICT., PIN - 679531


             SMT.THUSHARA JAMES, SR.G.P.

       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.17641 of 2023

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                          JUDGMENT

Dated this the 13th day of June, 2023

The writ petition is filed, inter alia, to direct the

second respondent to receive the balance amount payable

by the petitioner as per Ext.P3 order under the Amnesty

Scheme, 2022.

2. The petitioner's case is that, revenue recovery

proceedings had been initiated against him for realisation

of tax arrears under the KVAT relating to the assessment

year 2011-12 and 2012-13. The petitioner is prepared to

pay off the entire arrears under the Amnesty Scheme

declared by the second respondent by Ext.P3 order.

Eventhough the petitioner paid one instalment against

Ext.P3 order as per Ext.P4 challan, he could not pay off the

balance amount on time. The petitioner is prepared to pay

the balance amount as per the Amnesty Scheme. Hence,

the writ petition.

W.P.(C)No.17641 of 2023

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3. Heard; Sri.N.Muraleedharan Nair, the learned

counsel appearing for the petitioner and Smt.Thushara

James, the learned Senior Government Pleader appearing

for the respondents.

4. Smt.Thushara James, on instructions, submitted

that the petitioner was permitted to pay off the outstanding

and the entire tax arrears as per the Amnesty Scheme,

2022. But the petitioner failed to avail the benefit of the

said Scheme by not paying the instalments as ordered.

Now, the Scheme is closed. Therefore, the petitioner

cannot be permitted to pay the remaining amount under

the erstwhile Scheme, which is no longer in existence.

5. Having considered the pleadings and materials on

record and taking note of the submission made by the

learned Government Pleader, I am of the view that this is

not for this Court to direct respondents to accept the

balance amount payable by the petitioner under the

Amnesty Scheme of last year, which is no longer in force,

by invoking the powers of this Court under Article 226 of W.P.(C)No.17641 of 2023

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the Constitution of India. Nonetheless, it will be up to the

petitioner to avail the benefit of any Amnesty Scheme that

may be floated in the future. However, that will not stand

in the way of the respondent recovering the liability from

the petitioner.

With the above observation, the writ petition is

dismissed.

Sd/-

                                            C.S.DIAS
jes                                          JUDGE
 W.P.(C)No.17641 of 2023

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                     APPENDIX OF WP(C) 17641/2023

PETITIONER'S EXHIBITS:

Exhibit P1     TRUE COPY OF THE ASSESSMENT ORDER PASSED BY

THE 2ND RESPONDENT FOR THE YEAR 2011-12 UNDER THE KVAT DATED 30.10.2018.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 UNDER KVAT DATED 21.03.2019.

Exhibit P3 A TRUE COPY OF THE INTIMATION ORDER RECEIVED FROM THE 2ND RESPONDENT UNDER THE AMNESTY SCHEME 2022 DATED 27.08.2022.

Exhibit P4 TRUE COPY OF THE E-CHALLAN EVIDENCING THE PAYMENT DATED 24.092022

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE ACT DATED 06.08.2019.

Exhibit P6 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE KERALA RECOVERY ACT DATED 06.08.2019