As all these writ petitions involve a common issue, they are taken up together for consideration and disposed by this common judgment.
2. The petitioner in all these writ petitions was running a foreign liquor shop in the name and style M/s. National Wines at Kaloor, Ernakulam, during the period from 1983 to 1985. It would appear that in connection with settling the sales tax arrears under the Kerala General Sales Tax Act for the assessment years 1983-84 and 1984-85, the petitioner had approached the respondents with an application for settling the arrears under the Amnesty Scheme that was in vogue. By a certificate dated 12.3.2010 issued by the Commercial Tax Officer to the District Collector [produced as Ext.P2 in W.P.(C).No.28942/2017], it was certified that the petitioner had opted for the Amnesty Scheme for settling the arrears of tax and W.P.(C).NO.2575/ 2017 W.P.(C).NO.28942/2017 & 2 W.P.(C).NO.33271/2017 collection charges pertaining to the said assessment years, and as per the Amnesty Scheme, the interest liability was to be completely waived. It was also certified that no further amount was due from the petitioner for the period 1983-84 and 1984-85. The revenue recovery certificate issued against the dealer was also stated to be withdrawn, and it was once again reiterated that the dealer had no liability to pay any amount for the assessment years 1983-84 and 1984-85. By an attachment to the said certificate, details of the payments already effected by the petitioner towards discharging the liability for the assessment years 1983-84 and 1984-85 were also given. Thereafter, the petitioner was also served with an intimation of payment of arrears under the Amnesty Scheme, which was in vogue, a perusal of which clearly shows that the amounts that were determined as payable under the Scheme were paid by the dealer. It is the contention of the petitioner that Ext.P2 certificate and attendant documents would clearly indicate that there was no liability outstanding against the petitioner for the assessment years 1983-84 and 1984-85 under the KVAT Act, and, hence, recovery proceedings could not be initiated against the petitioner in respect of any arrears W.P.(C).NO.2575/ 2017 W.P.(C).NO.28942/2017 & 3 W.P.(C).NO.33271/2017 pertaining to the said assessment years. It is stated that contrary to the said belief of the petitioner, the petitioner was served with arrear notices, and thereafter a revenue recovery notice, demanding arrears of tax allegedly due from the petitioner for the assessment years 1983-84 and 1984-85. The case of the petitioner is essentially that the arrear notices and the revenue recovery notice were served on the petitioner for the first time in 2017, when the proceedings under the Amnesty Scheme pertaining to the assessment years in question had already been concluded as early as in 2010.
3. A counter affidavit has been filed by the respondents in W.P. (C).No.2575/2017, and the said counter affidavit has been adopted by the respondents in the other two writ petitions as well. In the counter affidavit filed by the respondents, while there is a reference to an earlier litigation that was pending before this Court, at the instance of the petitioner, with reference to the intimation letter served on the petitioner under the Amnesty Scheme, it is stated that a perusal of the records of the Assessing authority do not indicate such proceedings having taken place in relation to the petitioner. The contention, in W.P.(C).NO.2575/ 2017 W.P.(C).NO.28942/2017 & 4 W.P.(C).NO.33271/2017 other words, is that the intimation letter purported to be issued under the Amnesty Scheme does not actually exist because there was no application filed by the petitioner seeking the benefit of the Amnesty Scheme.
4. I have heard the learned counsel for the petitioner in all the writ petitions as also the learned Government Pleader for the respondents.
5. The learned counsel for the petitioner would produce the original of the intimation letter that was served on the petitioner, a perusal of which document, bearing the seal of the Commercial Tax Officer, KVAT 1st Circle, Kalamassery, shows that the amounts outstanding from the petitioner during the assessment years in question were paid by the petitioner at Kanayannur Taluk, Ernakulam. Another certificate issued by the Commercial Tax Officer indicates that no further amounts were due from the petitioner for the assessment years in question. Taking note of the said documents produced before this Court, and finding no reason to disbelieve the W.P.(C).NO.2575/ 2017 W.P.(C).NO.28942/2017 & 5 W.P.(C).NO.33271/2017 genuineness of the said documents, I am of the view that it would not be open to the respondents to proceed against the petitioner for recovery of any differential tax/interest arrears for the assessment years 1983-84 and 1984-85, the dues in respect of which have already been settled under the Amnesty Scheme. Accordingly, I quash the impugned arrear notices and recovery notice in all these writ petitions, and also declare that any attachment over the properties of the petitioner, consequent to revenue recovery proceedings initiated for the purposes of recovering the amounts indicated in the arrear notices referred above, shall stand withdrawn with immediate effect.
The writ petitions are allowed as above.
A.K.JAYASANKARAN NAMBIAR JUDGE prp/21/11/17