T.RAMKUMAR V. THE COMMERCIAL TAX OFFICER, ADOOR

WP(C)/33639/2011

AI Insights

The case involves T. Ramkumar, the petitioner, who is a defaulter in payment of tax under the Kerala Value Added Tax Act. The government had introduced an Amnesty Scheme allowing defaulters to pay off their tax arrears with reduced interest. The petitioner, having total tax arrears of Rs.33,75,000, was required to pay Rs.18,18,009 in a lump sum, which he failed to do by the deadline of 30.9.2011. The petitioner sought to pay the amount post-deadline under the same terms as the Amnesty Scheme, which was opposed by the government based on the statutory requirement of the scheme. The court upheld the statutory deadline, dismissing the petitioner's request.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 693703 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2011
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SHOBA EAPEN
• Assessee Lawyers: KRISHNA PRASAD; K A VINOD ANTONY
• Keywords: Amnesty Scheme; Mandamus; Tax arrears; Statutory Deadline

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S. SIRI JAGAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 WP(C).No. 33639 of 2011(D) --------------------------------------- PETITIONER(S) : ------------------------ T.RAMKUMAR, S/O.THIRUVENKITA REDDIAR, \"SIDDI\", KANAMANGARA MURI, ADOOR, PATHANAMTHITTA DISTRICT. BY ADVS. SRI.KRISHNA PRASAD. S SRI.K.A.VINOD ANTONY RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, AGRICULTURAL INCOME TAX AND SALES TAX DEPARTMENT, OFFICE OF THE COMMERCIAL TAX OFFICER, ADOOR, PATHANAMTHITTA DISTRICT, 691 523 2. THE SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM , 695 001 R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: NS W.P.C.NO. 33639/2011 APPENDIX PETITIONER(S) EXHIBITS : EXT. P1 : COPY OF THE ASSESSMENT ORDER DATED 19-8-1998 BY THE SALES TAX OFFICER, ADOOR. EXT. P2 : THE LETTER DATED 18-11-2010 ISSUED BY THE SENIOR MANAGER CATHOLIC SYRIAN BANK ISSUED TO THE PETITIONER. EXT. P3 : COPY OF THE APPLICATION FORM SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 28-12-2010. EXT. P4 : COPY OF THE ORDER PASSED BY THE IST RESPONDENT DATED 23-9-2011. EXT. P5 : COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 1995-96 WHICH IS UNDATED FOR AN AMOUNT RS.23,042/- EXT. P6 : COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 1996-97 WHICH IS UNDATED FOR AN AMOUNT RS.500/- EXT. P7 : COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 1998-99 WHICH IS UNDATED FOR AN AMOUNT RS.28,805/- EXT. P8 : COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 1999-00 WHICH IS UNDATED FOR AN AMOUNT RS.10,48,597/- EXT. P9 : COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 2000-01 WHICH IS UNDATED FOR AN AMOUNT RS.5,25,404/- EXT. P10: COPY OF THE CHALAN ISSUED TO THE PETITIONER FOR THE YEAR 2001-02 WHICH IS UNDATED FOR AN AMOUNT RS.1,91,661/- RESPONDENTS' EXHIBITS : NIL / TRUE COPY / P.A. TO JUDGE NS S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.33639 of 2011 ---------------------------------------------- Dated this the 20th day of December, 2011 JUDGMENT The petitioner is a defaulter in payment of tax due to the Government under the Kerala Value Added Tax Act. The Government, by legislation, introduced an Amnesty Scheme for payment of arrears of tax, as per which defaulters are permitted to pay off the arrears with reduction in interest. The petitioner availed of the benefit of the said Amnesty Scheme and as against total tax arrears of Rs.33,75,000/-, the petitioner was directed to make payment of Rs.18,18,009/- in a lump sum. According to the petitioner, as per the Amnesty Scheme, the petitioner was entitled to pay the amount in four equal monthly instalments before 30.9.2011. The petitioner could not pay the amount before 30.9.2011. The petitioner now wants to pay the amount as per the Amnesty Scheme. The petitioner seeks the following relief: W.P.(C)No.33639/11 2 “i) Issue a writ of mandamus directing the respondents to allow the petitioner to remit the amount under the amnesty scheme on the basis on which Chalans were issued to him.” 2. This is opposed by the learned Government Pleader, who points out that the Amnesty Scheme is as per the Statute, which prescribes that the amounts as per the Amnesty Scheme have to be paid before 30.9.2011. The learned Government Pleader points out that insofar as it is statutory the respondents cannot permit the petitioner to make payment of the amnesty amount after 30.9.2011. 3. Having heard both sides, I find merit in the contention of the learned Government Pleader. Insofar as the Statute prescribes that the amnesty amount is to be paid on or before 30.9.2011, even this Court cannot direct the respondents to accept the amnesty amount, after the date prescribed by the Statute is over. Therefore, I am unable to grant the petitioner any relief in this writ petition. W.P.(C)No.33639/11 3 Accordingly, the writ petition is dismissed. However, if the Government brings out any fresh Amnesty Scheme, it would be open to the petitioner to take advantage of the same. S. SIRI JAGAN, JUDGE acd W.P.(C)No.33639/11 4 W.P.(C)No.33639/11 5 "