Judgment
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. 42695 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 - 400071 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, OFFICE OF THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD, KERALA -, PIN - 678001 4 THE ASSISTANT COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, SPECIAL CIRCLE (COMMERCIAL TAXES) OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAXES, PALAKKAD, KERALA -, PIN - 678001 5 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, PALAKKAD, KERALA
WP(C) NO. 42695 OF 2022 2 , PIN - 678001 6 THE TAHSILDAR, TALUK OFFICE, OFFICE OF THE TAHSILDAR, OTTAPALAM, PALAKKAD DISTRICT -, PIN - 679101 7 THE DEPUTY TAHSILDAR, (RR) OFFICE OF THE DEPUTY TAHSILDAR, (RR), OTTAPALAM, PALAKKAD DISTRICT, PIN - 679101 8 THE VILLAGE OFFICER, VILLAGE OFFICE, CHALISSERY, PALAKKAD DISTRICT., PIN - 679536 9 THE TAHSILDAR, TALUK OFFICE, PATTAMBI, PALAKKAD DISTRICT -, PIN - 679303 10 SUB COLLECTOR, OFFICE OF THE SUB COLLECTOR, OTTTAPALAM, PALAKKAD DISTRICT, PIN - 679101 11 THE DISTRICT COLLECTOR, OFFICE OF THE DISTRICT COLLECTOR, CIVIL STATION, PALAKKAD, PIN - 678001 12 SUB REGISTRAR SUB REGISTRAR'S OFFICE, KUMARANELLOR, KAPPUR, PALAKKAD DISTRICT, PIN – 679552 SMT.RESHMITA RAMACHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 42695 OF 2022 3 J U D G M E N T The present writ petition has been filed seeking a direction/order to respondent Nos.1 to 5 to provisionally accept an amount of Rs.13,22,574/- under the Amnesty Scheme, 2022 for clearing the KGST dues in respect of the firm, M/s.Cheruvathore Supari Company, as per Ext.P3 application.
2.
The said application was rejected initially by order dated 24.11.2022, Ext.P7, passed by the Deputy Commissioner, Special Circle, GST on the ground that since the petitioner's land comprising of 0.0283 Hectare in survey Nos.291/17 and 291/19 of Kavukodathu Kara, Chalissery village was taken over by the Government as bought-in-land, the amount under the Amnesty Scheme could not be accepted after five years of the taking over. It is said that the said property vested with the Government since 5.3.2011. Learned counsel for the petitioner submitted that petitioner's application for settling the dues as per the Amnesty Scheme of 2022 should not have been denied as the petitioner
WP(C) NO. 42695 OF 2022 4 is not seeking return of the land already vested with the Government as bought-in-land.
3.
Considering the said submission, this Court had passed an interim order on 23.12.2022 permitting the petitioner to pay the amount quantified under the Amnesty Scheme, 2022. The petitioner had remitted the said amount as per Ext.P6 receipt dated 28.12.2022.
4.
As the petitioner is not seeking the said land, which has been vested with the Government as bought-in-land, and that she had discharged the liability as determined under the Amnesty Scheme, 2022, nothing survives in the present writ petition. It is held that the petitioner's liability in respect of the pending revenue recovery notices are satisfied by availing the Amnesty Scheme, 2022 as above.
The present writ petition is disposed of as above. Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 42695 OF 2022 5 APPENDIX OF WP(C) 42695/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE LIST OF DETAILS OF PROPERTIES SOLD IN PUBLIC AUCTION FOR THE REALIZATION OF SALES TAX DUES OF M/S CHERUVATHUR BROTHERS AND M/S CERUVATHUR SUPARI COMPANY ISSUED BY THE DEPUTY TAHSILDAR (RR), OTTAPALAM DATED NIL Exhibit P2 A TRUE COPY OF CIRCULAR NO 5 OF 2022 ISSUED BY THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT DATED 25-3-2022 Exhibit P3 A TRUE COPY OF THE OPTION FOR AMNESTY SCHEME, 2022 DATED 31-8-2022 SUBMITTED BY THE PETITIONER Exhibit P4 A TRUE COPY OF THE COMMUNICATION DATED 24-11- 2022 BEARING NO 31010048/79-80 TO 92-93 TO CHERUVATHOR SUPARI COMPANY, CHALISSERY, PALAKKAD ISSUED BY THE FIFTH RESPONDENT Exhibit P5 A TRUE COPY OF CIRCULAR NO REV-H 3/308/2021-REV DATED 26-10-2022 ISSUED BY THE ADDITIONAL SECRETARY TO GOVERNMENT, REVENUE H DEPARTMENT, GOVERNMENT OF KERALA Exhibit P6 A TRUE COPY OF THE CHALAN GNR NO.
KL024619388202223E DATED 28.12.2022 Exhibit P7 A TRUE ENGLISH TRANSLATION OF EXT.P4 IN THE WRIT PETITION Exhibit P8 A TRUE ENGLISH TRANSLATION OF EXT.P5 IN THE WRIT PETITION