M. LAILA BEEVI, W/O. SRI. SHAHUL HAMEED v. COMMERCIAL TAX OFFICER
2011-04-06
C.K.ABDUL REHIM
body2011
DigiLaw.ai
JUDGMENT This writ petition is filed inter alia seeking a direction to the 1st respondent to accept Ext. P2 application made for settlement of arrears of tax due under the Amnesty Scheme, as provided under Section 23B of the Kerala General Sales Tax Act, 1963 (KGST Act). Complaint of the petitioner is that benefit under the Amnesty Scheme was denied to the petitioner on the ground that certain immovable property was purchased by the Government and kept as bought in land pursuant to the recovery steps initiated under the Kerala Revenue Recovery Act, 1968. Through an interim order dt. 28.3.2011 this court directed the 1st respondent to consider and dispose of Ext. P2 application submitted seeking benefit under the Amnesty Scheme. It is submitted that the 1st respondent had permitted to settle the arrears by invoking the Amnesty Scheme and the entire amount has already been paid. The petitioner now seeks direction for re-conveyance of the land, which is now kept as bought in land, purchased by the Government, invoking Section 50 of the KRR Act. It is left open to the petitioner to approach the appropriate authority seeking such re-conveyance. Needless to say that the authority concerned shall consider the fact regarding payment of the entire arrears now made through the Amnesty Scheme and to take appropriate decision thereof regarding re-conveyance. Under the above circumstances the writ petition is disposed of reserving liberty to the petitioner to approach the appropriate authority in the State Government, seeking re-conveyance of the property, which is kept as bought in land.