The petitioner, who is an exporter of coir and coir products, filed this Original petition challenging Ext.P13 order of the 1st respondent, which confirmed the orders of the lower authority imposing a penalty on the petitioner for the assessment years 1993- 1994 to 1998-1999, under the provisions of the Kerala General Sales Tax Act. During the pendency of the original petition, and as a condition for the grant of stay against the recovery of the amounts confirmed against the petitioner, he had effected a payment of Rs.10 lakhs pursuant to directions from this court. It is now pointed out that the petitioner has since availed of the Amnesty Scheme, brought out by the State Government, and remitted an amount of Rs.79,100/- towards full and final settlement of his liabilities, for the assessment years 1993-1994 to 1998-1999, that are covered under the present original petition. This position is not disputed by the learned Government Pleader appearing on behalf of the respondents. I am, therefore, of the view that nothing survives in the original petition and, recording the submission of the parties, the original petition is dismissed as infructuous.
The respondents shall take immediate steps to refund the amount of Rs.10 lakhs, that was paid by the petitioner during the pendency of the original petition. If not already done, the refund shall be effected within a period of two months from the date of receipt of a copy of this judgment.
A.K.JAYASANKARAN NAMBIAR JUDGE mns/ xxx