Thankam Verghese Alias Thankamma Verghese vs. State Of Kerala
Held
The Court had passed an interim order permitting the petitioner to pay the amount quantified under the Amnesty Scheme, 2022, which she remitted. As the petitioner was not seeking the return of the vested land and had discharged the liability, the Court held that her liability in respect of pending revenue recovery notices was satisfied by availing the Amnesty Scheme.
Facts
The petitioner sought to provisionally accept Kerala General Sales Tax (KGST) dues for M/s. Cheruvathur Brothers under the Amnesty Scheme, 2022. Her application was initially rejected because her land had been taken over by the Government as 'bought-in-land' and vested since 2011, with the authorities stating the amnesty amount could not be accepted after five years of the taking over.
Key Issues
Whether an application under the Amnesty Scheme, 2022 for KGST dues could be rejected on the ground that the applicant's land had already vested with the Government as 'bought-in-land' for over five years. Whether the petitioner's liability could be satisfied by availing the Amnesty Scheme despite the prior land vesting.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 28TH DAY OF NOVEMBER 2023 / 7TH AGRAHAYANA, 1945 WP(C) NO. 42404 OF 2022 PETITIONER/S: THANKAM VERGHESE ALIAS THANKAMMA VERGHESE AGED 74 YEARS, W/O C.T VERGHESE,CHERUVATHORE, CHALUSSERY, PALAKKAD, KERALA NOW PERMANENTLY RESIDING AT PLOT NO. 51, B, SINDHI SOCIETY, CHEMBUR, MUMBAI, PIN - 695001 BY ADV K.M.FIROZ RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE SECRETARY TO GOVERNMENT, REVENUE H DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD, KERALA, PIN - 678001 4 THE ASSISTANT COMMISSIONER OF STATE TAXES SGST DEPARTMENT, SPECIAL CIRCLE (COMMERCIAL TAXES), PALAKKAD, KERALA, PIN - 678001 5 THE DEPUTY COMMISSIONER SPECIAL CIRCLE, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, PALAKKAD, KERALA, PIN – 678001
WP(C) NO. 42404 OF 2022 2 6 THE TAHSILDAR TALUK OFFICE, OTTAPALAM, PIN - 679101 7 THE DEPUTY TAHSILDAR, (RR), OTTAPALAM, PIN - 6791
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