Kerala High Court
S.Roy vs State Of Kerala on 3 September, 2024
2024:KER:66618
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
TUESDAY, THE 3RD DAY OF SEPTEMBER 2024/12TH BHADRA, 1946
WP(C) NO. 21899 OF 2017
PETITIONER:
S.ROY
ELAMGAMVILAKAM HOUSE, T.C.39/1739,
MANACAUD, THIRUVANANTHAPURAM-695009.
BY ADVS.
SRI.B.RAGHUNATHAN
SRI.V.M.JACOB
SRI.M.SALIM
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY PRINCIPAL SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2 COMMISSIONER OF COMMERCIAL TAXES
PUBLIC OFFICE COMPLEX,
THIRUVANANTHAPURAM-695033.
2024:KER:66618
WP(C) No.21899 of 2017
2
3 DEPUTY COMMISSIONER APPEALS
COMMERCIAL TAXES, PUBLIC OFFICE COMPLEX,
THIRUVANANTHAPURAM-695033.
4 COMMERCIAL TAX OFFICER
COMMERCIAL TAX OFFICE, 2ND CIRCLE,
PEROORKADA, THIRUVANANTHAPURAM-695005.
5 INTELLIGENCE OFFICER
COMMERCIAL TAXES, SQUAD NO.IV,
THIRUVANANTHAPURAM-695033.
6 DISTRICT COLLECTOR
COLLECTORATE, KUDAPPANAKUNNU,
THIRUVANANTHAPURAM-695043.
7 TAHSILDAR REVENUE RECOVERY
TALUK OFFICE, FORT,
THIRUVANANTHAPURAM-695023.
BY ADV
SRI.JUSTIN JACOB, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.09.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:66618
WP(C) No.21899 of 2017
3
JUDGMENT
Dated this the 3rd day of September, 2024
Sri.B. Raghunathan, the learned counsel for the
petitioner, points out that he has already applied for the
benefits under the Amnesty Scheme, 2024.
In the light of the above submission, this writ petition
would stand dismissed, leaving open the right of the petitioner
to move the Amnesty Application as above.
Sd/-
HARISANKAR V. MENON
JUDGE
spk
2024:KER:66618
APPENDIX OF WP(C) 21899/2017
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER
ALONG WITH THE NOTICE OF DEMAND FOR
THE YEAR 2007-08 DATED 13-12-2010
ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER
ALONG WITH THE NOTICE OF DEMAND FOR
THE YEAR 2008-09 DATED 13-12-2010
ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 25-1-2011
OF THE 3RD RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 16-2-
2011 IN WP(C)NO.4414 OF 2011-B.
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 19-5-2011
OF THE 3RD RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE ORDER DATED 16-8-2012
OF THE 3RD RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 7-
5-2010 UNDER SECTION 94 KVAT ACT,
2003.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 27-7-2011
OF THE AUTHORITY (3 MEMBERS)
EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 25-
10-2012 SUBMITTED BY LATE L.SADASIVAN
TO THE 2ND RESPONDENT.
2024:KER:66618
EXHIBIT P10 TRUE COPY OF THE DEATH CERTIFICATE
DATED 30-12-2014 ISSUED BY
THIRUVANANTHAPURAM CORPORATION.
EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 12-5-
2015 OF THE 7TH RESPONDENT.
EXHIBIT P12 TRUE COPY OF THE REPRESENTATION DATED
11-6-2015 TO THE 7TH RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE JUDGMENT DATED 21-8-
2015 IN WP(C)NO.25893 OF 2015-J.
EXHIBIT P14 TRUE COPY OF THE REPRESENTATION DATED
15-9-2015.
EXHIBIT P15 TRUE COPY OF THE NOTE DATED 12-4-2016.
EXHIBIT P16 TRUE COPY OF THE NOTICE DATED 8-12-
2016 ISSUED BY THE 6TH RESPONDENT.
EXHIBIT P17 TRUE COPY OF THE REPRESENTATION DATED
20-12-2016.
EXHIBIT P18 TRUE COPY OF THE ORDER DATED 10-4-2017
OF THE 6TH RESPONDENT.
EXHIBIT P19 TRUE COPY OF THE NOTICE DATED 12-5-
2017.
EXHIBIT P20 TRUE COPY OF THE APPLICATION FOR
SETTLEMENT OF ARREARS UNDER THE
AMNESTY SCHEME, 2019-20 DATED
26.9.2019
EXHIBIT P21 TRUE COPY OF THE REPRESENTATION DATED
26.9.2019 ADDRESSED TO THE STATE TAX
2024:KER:66618
OFFICER, THIRUVANANTHAPURAM.
Exhibit P22 TRUE COPY OF LETTER NO.A-1364/2024
DATED 12.8.2024 OF ASSISTANT
COMMISSIONER.
