KHADER M.A. Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner has approached this Court seeking a direction to the respondents 1 and 2 to consider an application preferred for settling a liability to pay redemption fine, under the Kerala Amnesty Scheme, 2020. The facts in the writ petition would indicate that two vehicles belonging to the petitioner, who runs a transporting business, were apprehended by the respondent on 19.12.2015 while they were transporting arecanuts. While the vehicles in question were confiscated, the inspecting Assistant Commissioner, Malappuram permitted a redemption of the vehicle on payment of redemption fines. It would appear that the petitioner remitted a portion of the redemption fine at the time of obtaining a release of the goods with an assurance that the balance amounts would be paid shortly. Instead of paying the balance amount, however, the petitioner impugned the orders of the Inspecting Assistant Commissioner, Malappuram before the Deputy Commissioner, Palakkad. The said Revision Petition came to be dismissed by an order dated 26.10.2016. A further Revision Petition/Appeal before the Sales Tax Appellate Tribunal also did not meet with any success and the same also came to be dismissed by the Appellate Tribunal. It is, thereafter, that the petitioner was served with the revenue recovery notices (Exts.P7 and P8) for recovery of the balance redemption fine amounts in respect of the vehicles. In the writ petition, the petitioner seeks to avail the benefit of Amnesty Scheme for settling the dues towards redemption fine.

(2.) In support of her contentions as regards the applicability of the scheme to arrears of redemption fine, reference is made to the Kerala Finance Bill, 2020 wherein Section 12 of the Kerala Finance Act 2019 has been amended to make a provision for settling arrears of tax or any other amount due under the Act on payment of 50% of the principle amount of tax in arrears or 40% of the principle amount of tax in arrears, if the amount is paid in lump sum within 30 days of receipt of intimation of the assessing authority. By a proviso to the said Section, it is also made clear that their evidence, details and records pertaining to penalty levied is not utilised or not liable to be utilised for any best judgment assessment under the former Act, the demand relating to such penalty shall be settled on payment of applicable tax relating to the penalty as determined by the assessing authority. The petitioner seeks to place emphasis on the words 'any other amount due under the Act' to contend that the arrears of redemption fine also would be covered under the Amnesty Scheme.

(3.) The learned Government Pleader, on the other hand, would submit that the Amnesty Scheme covers only tax, penalty and any other amount under the circumstances indicated under the scheme. The provisions of Section 12 as substituted are relied upon to suggest that, in as much as the quantification of the amount payable under the scheme is with reference to the principal amount of tax in arrears, there has to be an arrears of tax outstanding, together with incidental amounts of interest, penalty or other amount, for the scheme to be made applicable to a defaulting assessee.