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Judgment
The petitioner was aggrieved with the demand
notice, as per Ext.P7, and the attachment, as per
Ext.P8, under the Kerala Revenue Recovery Act, 1968.
Admittedly, there was Motor Vehicle tax due from the
petitioner, from the year 2010.
The ground raised was one of limitation which
is not sustainable since the dues to the State could be
recovered within thirty years from the date of such
default. The dues are under the Kerala Motor Vehicle
Taxation Act, 1976. In such circumstance, there is no
ground for interference with the Revenue Recovery
proceedings.
The petitioner has a further contention that
the petitioner had paid Rs.50,000/- at the time of
admission and now the Government has brought out a
Circular bearing No.30/2016 dated 15.12.2016 to
provide Amnesty for tax dues prior to 01.07.2011. The
prayer now made, at the time of hearing, is that
Rs.50,000/- paid by the petitioner may be adjusted
towards the Amnesty scheme.
The Amnesty scheme itself was brought out
only on 15.12.2016. The payment made was by way of
an interim order dated 16.09.2015, long before the
Amnesty scheme came into operation. In such
circumstance, Rs.50,000/- cannot be adjusted to the
Amnesty scheme, since the same would have been
adjusted to the tax dues for the earliest period in which
the default occurred. If, after satisfaction of Rs.50,000/-
in the earliest period, any demand is remaining due and
payable prior to 01.07.2011, then, the same shall be
considered under the Amnesty scheme by the
respondent.
The further contention is also with respect to
G-Forms filed for the period 2012-2013 (Ext.P5) and
2013-2014 (Ext.P6). The same would be considered by
the respondent on production of the certified copy of
this judgment. The petitioner is directed to produce the
certified copy of this judgment before the 2nd
respondent immediately and the 2nd respondent shall
consider the issue expeditiously to decide on whether
the petitioner is entitled to the Amnesty scheme. The
petitioner shall also be permitted to make the payment
under the Amnesty scheme before 31.03.2017. For the
balance period, the 2nd respondent shall consider the
issue of G-Form and issue a fresh demand, based on
which the petitioner could seek necessary payment
before the 3rd respondent. Exts.P7 and P8 shall stand
stayed for a period of two weeks.
The writ petition is disposed of.