P S BALAKRISHNAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WITH respect to payment of arrears of sales tax due under ext. P1 assessment for the year 2002-03, the petitioner had approached the 1st respondent seeking remission and installment facility under the 'amnesty Scheme 2008-09'. Ext. P3 is the order passed by the 1st respondent allowing the petitioner to pay 1/4th of the amount within 15 days of receipt of intimation and the balance in three equal monthly instalments starting from the month of July, 2008 onwards. Ext. P3 is dated 14. 7. 2008. But according to the petitioner Ext. P3 was received by him only on 16. 11. 2008. The petitioner had approached the 1st respondent through Exts. P5 and P6 for reconsideration of the matter and for re-scheduling of instalment payment under the 'amnesty scheme'. The complaint of the petitioner is that pending consideration of Exts. P5 and P6, steps for recovery of the amount covered under Ext. P1 has now been initiated, through revenue recovery notice, Ext. P4.

(2.) HEARD the counsel appearing for the petitioner and learned Senior Government Pleader. It is evident that the application invoking consideration under the Amnesty Scheme has already been allowed by the 1st respondent. But the petitioner was disabled from complying with the conditions therein, only because of non-receipt of the order within the relevant time. Under the above circumstance, I am inclined to direct disposal of Exts. P5 and P6 by the 1st respondent at the earliest. It is only just and proper in the interest of justice to keep in abeyance realisation of the amounts, pending disposal of the matter by 1st respondent, in terms of condition imposing part payment.

(3.) UNDER the above circumstance, the writ petition is disposed of directing the 1st respondent to consider and dispose of Exts. P5 and P6 at the earliest, at any rate, within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of personal hearing to the petitioner. The recovery proceedings initiated under Ext. P4 is directed to be kept in abeyance till a final decision is taken by the 1st respondent, on condition that the petitioner remits an amount of Rs. 35,276/- (Rupees Thirty Five Thousand Two hundred and seventy Six only) within seven days from today, before the 1st respondent.