The petitioner has approached this Court with the following prayers :
“i. To issue a writ of certiorari or any other writ order or direction calling for records leading to Exts. P2 and P5 and quash the same and declare it as illegal and arbitrary.
ii. To issue a writ of mandamus commanding the respondent so include the case of the petitioner in the one time settlement scheme and exempt him from paying the balance amount by accepting the 30% of the arrears remitted as per Ext. P3.
iii. To direct the 2nd respondent to dispose Ext. P5 in a time bound manner.
iv. To pass such other order that this Honourable Court deem fit and proper in the facts and circumstances of the case.
2. It is seen that the petitioner was the owner of the vehicle bearing No. KL06 704 during the period from August, 2004 to March 2009. Admittedly there occurred some default in payment of motor W.P.(C) No. 25196 of 2014 : 2 :
vehicles tax. In the said circumstances, the proceedings were taken by the respondents leading to issuance of Ext. P2 notice under the relevant provisions of the Kerala Revenue Recovery Act. The petitioner was let known that if the the petitioner satisfies 30% of the disputed liability, the benefit of 'One Time Settlement' shall be extended to him. Accordingly, the petitioner sought to remitd 30% of the total liability, as borne by Ext. P3 receipt dated 05.03.2014. It is stated that though the petitioner preferred Ext.P4 representation before the second respondent, for exempting him from payment of balance amount, the respondent initiated revenue recovery proceedings vide Ext. P5 for recovery of the balance amount. The prayer is only to grant the benefit of 'Amnesty Scheme' stated as declared by the Government.
3. Heard the learned Government Pleader as well, who submits that the eligibility of the petitioner to have the matter settled availing the benefit of 'One Time Settlement' can only be considered in the next adalath, which is still to be notified.
4. Considering the facts and circumstances, this Court does not find it necessary to go into the merits of the case. The writ petition is disposed of, directing the second respondent to consider W.P.(C) No. 25196 of 2014 : 3 :
and pass appropriate orders on Ext. P4, in accordance with law, at the earliest, at any rate, within one month from the date of receipt of a copy of this judgment.
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
kmd sd/-
P. R. RAMACHANDRA MENON, (JUDGE)