K.KRISHNADAS,S/O.PARACHUTTY,PUTHUKODI Vs. STATE OF KERALA,REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) PETITIONER was an assessee under the KGST Act. For the assessment years 1993-94, 1997-98, 1998-99 and 1999- 2000, tax was in arrears. Revenue recovery proceedings were initiated and 1.5 cents of land owned by the petitioner was brought for sale under the Revenue Recovery Act. There were no bidders and hence the property was taken over by the Government as bought-in-land.

(3.) SUBSEQUENTLY , he was issued Ext.P4 show cause notice proposing to cancel Ext.P2. The reason mentioned in Ext.P4 is that the amount covered under the bought-in-land is outside the purview of the Amnesty Scheme and therefore the order is prejudicial to the revenue requiring its cancellation. Petitioner filed his reply to the show cause notice and finally by Ext.P5 order passed by the 5th respondent, Ext.P2 was cancelled and the amount remitted by the petitioner as per Ext.P3 was appropriated towards his liability. The reason mentioned in Ext.P5 is that only in cases where arrears are outstanding, Amnesty can be opted and that in the case of the petitioner, there are no arrears as mentioned in Section 23B of the KGST Act for opting of a scheme. Accordingly, the 6th respondent issued Ext.P6 order appropriating the amounts remitted by the petitioner. It was thereupon this writ petition was filed seeking mainly the benefit of the Amnesty Scheme, which was originally granted by Ext.P2 and re-conveyance of the 1.5 cents of property in RS No.19/21/632 of Kasba Village, Kozhikode.