ACC LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The following questions arise for consideration in this writ petition:-

(2.) The petitioner is a Company engaged in the business of manufacture and sale of cement and is a dealer registered under the Act on the rolls of the first respondent and the relevant assessment year is 1998-99. The dispute arose in the appropriation of a sum of Rs. .2,00,00,000/- deposited pending appeal before the Deputy Commissioner (Appeals) and a sum of Rs. .1,80,99,000/- deposited pending appeal before the Kerala Sales Tax Appellate Tribunal by the petitioner. The petitioner contended that the amounts should be appropriated towards the component of tax in quantifying the amount for settlement as per the Amnesty Scheme under the Act. The first respondent maintained that the amounts deposited by the petitioner could be appropriated only towards interest accrued on the tax under Section 55 C of the Act. The respondents objected to the very maintainability of the writ petition urging inter alia that the order passed as per the Amnesty Scheme under Section 23 B of the Act is not open to judicial review. The petitioner sought to quash Exts.P13, P15 and P18 orders of the first respondent quantifying the amount for settlement as per the Amnesty Scheme and to refund the excess amount collected.

(3.) I heard Mr.Jayasankar Nambiar.A.K., Senior Advocate as well as Mr.Ramesh Cherian John, Advocate on behalf of the petitioner and Mr.George Mecharil, Government Pleader on behalf of the respondents.