Jayafudheen M.J vs. State Of Kerala - Kerala High Court, 13 June 2023

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUE AY, 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 :: 2 :: J U D G M E N T 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 :: 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.

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.

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 :: 4 :: 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. C.S.DIAS jes

JUDGE

W.P.(C)No.17641 of 2023 :: 5 :: APPENDIX OF WP(C) 17641/2023 PETITIONER’S EXHIBITS: Exhibit P1OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 UNDER THE KVAT DATED 30.10.2018. Exhibit P2OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13 UNDER KVAT DATED 21.03.2019. Exhibit P3 AOF THE INTIMATION ORDER RECEIVED FROM THE 2ND RESPONDENT UNDER THE AMNESTY SCHEME 2022 DATED 27.08.2022. Exhibit P4OF THE E-CHALLAN EVIDENCING THE PAYMENT DATED 24.092022 Exhibit P5OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 7 OF THE KERALA REVENUE ACT DATED 06.08.2019. Exhibit P6OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT UNDER SECTION 34 OF THE KERALA RECOVERY ACT DATED 06.08.2019