(1.) Whether the Lok Ayukta can adjudicate the correctness of the order passed by the assessing authority rejecting the option for settling arrears of sales tax under the Amnesty Scheme, is the moot question for consideration in this writ petition.
(2.) The Revenue and Sales Tax authorities of the State have filed this writ petition challenging Ext.P3 report passed by the Kerala Lok Ayukta in Complaint No.117/2020(D), setting aside the order of the assessing authority rejecting the option exercised by the complainants for settling the arrears of sales tax under the Amnesty Scheme-2020 and declaring that the complainants are entitled to opt for the Amnesty Scheme.
(3.) The short facts necessary for the disposal of the writ petition are as follows:- The complainants before the Lok Ayukta, who are husband and wife, are the Directors of M/s. Welgate Video Private Limited. The 1st complainant, the Managing Director, submitted an option for payment of arrears of sales tax under the Amnesty Scheme-2020; but the same was rejected by the Sales Tax Officer on the ground that the Tahsildar (RR) has collected and remitted Rs.1,23,71,421.00 through auction and that auction of another property was under processing and hence, the complainants are not entitled to opt for settling the arrears of sales tax under the Amnesty Scheme-2020. Challenging the said order, Ext.P1 complaint was filed before the Lok Ayukta wherein the complainants, inter alia, sought for declaration that they are entitled to the benefit of the Amnesty Scheme-2020 and that the amount of Rs.1.33 crores obtained by way of auction sale of their properties is liable to be apportioned according to the Scheme and the balance amount available with the Revenue/Sales Tax authorities is liable to be remitted with the Union Bank of India towards their dues.