The petitioner is stated as aggrieved of rejection of the application preferred, for availing the benefit of 'Amnesty Scheme' 2008-2009, in respect of the liability sought to be satisfied by the petitioner under the relevant provisions of the KVAT Act.
2. The petitioner is a registered dealer under the KGST Act as well as the CST Act. Because of the non-satisfaction of the due amount, the vehicle belonging to the petitioner came to be attached by the revenue authorities as borne by Ext.P7 Mahazar prepared on 27.10.2014. It is stated that, though the petitioner had sought to discharge the liability by way of 'Amnesty Scheme', the application in this regard was rejected as per Ext.P4 order dated 30.09.2014 passed by the 1st respondent. According to the petitioner, the course adopted by the 1st respondent is quite arbitrary and illegal in all respects and hence under challenge by W.P.(C) No.28779 of 2014 2 way of Ext.P6 Revision Petition before the 3rd respondent. The prayer is to cause Ext.P6 to be considered and also to cause the vehicle to be released immediately. It is stated that the liability under the 'Amnesty Scheme', once allowed, has to be cleared on or before 31.12.2014.
3. Heard the learned counsel for the petitioner as well as the learned Government Pleader.
4. After hearing both the sides, the 3rd respondent is directed to consider and pass appropriate orders on Ext.P6, in accordance with law, after giving an opportunity of hearing to the petitioner, at the earliest, at any rate, within 'one month' from the date of receipt of a copy of this judgment.
5. The custody of the vehicle shall be released to the petitioner on a provisional basis, on satisfaction of Rupees 'Two lakhs' and this shall be subject to the outcome of the Revision Petition preferred by the petitioner before the 3rd respondent. If the 'Amnesty' application comes to be allowed, the amount deposited by the petitioner as above shall be given credit to W.P.(C) No.28779 of 2014 3 against the total liability of the petitioner, to be cleared under the Scheme.
The petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 3rd respondent, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp