LAWS(KER)-2014-12-23

P.T. CHANDUKUTTY Vs. THE COMMERCIAL TAX OFFICER

Decided On December 02, 2014
P.T. Chandukutty Appellant
V/S
THE COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) THE petitioner has approached this Court with the following prayers:

(2.) THROUGH issuing a writ of mandamus or any other appropriate writ, order or direction command the 1st respondent to re -compute the liability by adjusting the amount paid under Ext.P5(b) (c) and (d) towards the principal amount of the sales tax arrears for the year 2000 -01.

(3.) THE application preferred by the petitioner for extending the benefit of Amnesty Scheme was considered and the petitioner was directed to satisfy the amount by way of 'three' equal instalments as stated in Ext.P4 proceedings dated 25.05.2010. The total figure shown therein is Rs. 21,80,609/ -; out of which Rs. 16,352/ - is towards Sales Tax and Interest for the year 2001 -2002. This amount was stated as satisfied as borne by Ext.P6 receipt and the balance was only in respect of the year 2000 -2001.