P.R. Ramachandra Menon, J.

1. The basic issue involved in both these Writ Petitions relates to the liability to satisfy the 'additional court fee' to an extent of 0.5 % of the disputed amount, payable to the 'legal benefit fund', to have entertained the 'application' preferred by the petitioner under Sub Section (3) or (5) of Section 45A, against the order imposing penalty under Section 45 A (1) of the KGST Act, when the relevant notification issued in this regard stipulates payment of such additional court fee only in respect of 'appeals/revisions'.

2. The sequence of events as narrated in both the Writ Petitions shows that, the petitioner was imposed with penalty under Section 45 A (1) of the KGST Act, in respect of the assessment years 2003 -'04 and 2004 -'05, fixing a total liability of nearly 1.36 Crores. Being aggrieved of the same, the petitioner preferred an 'application' before the second respondent, as provided under sub Section 3 to Section 45 A, seeking for immediate interference, which was refused to be entertained for not having satisfied the additional court fee. This made the petitioner to approach this Court, by filing, W.P. (C) 30292 of 2006, which was admitted on 16.11.2006, also passing an interim order, directing the matter to be entertained, on condition that the petitioner furnished 'bank guarantee' for the amount equal to the additional court fee stated as payable. It was also made clear that, all the prayers raised in the Writ Petition, except prayer No. 3 would stand barred by the principles of 'res judicata' in view of Ext. P20 judgment.

3. The learned counsel for the petitioner submits that, the second respondent considered the matter and the liability was reduced to a considerable extent, bringing it down to nearly Rs. 86 lakhs, in respect of the two assessment years. Since the petitioner was denied the complete relief, it was subjected to further challenge by filing another 'application' under sub Section 5 of Section 45 A before the 3rd respondent. This time also, it was refused to be entertained for want of satisfaction of the additional court fee, which made the petitioner to file the second Writ Petition i.e. W.P(C) 5930 of 2008, wherein also, similar interim order was passed on 21.2.2008, directing to entertain the matter on condition that petitioner furnished 'bank guarantee' to the extent as specified. It is stated that the petitioner has furnished bank guarantee and that the matter is still pending consideration before the 3rd respondent.

4. The learned counsel brought it to the notice of this Court that, during the pendency of the above proceedings, the Government declared the 'Amnesty Scheme' and availing the benefit thereunder, the liability has already been settled, however without prejudice to the challenge already raised in respect of the extent of penalty imposed by pursuing the matter before the 3rd respondent/Commissioner, besides the issue with regard to the liability to pay additional court fee. The learned counsel submits that, the issue involved in both these Writ Petitions will stand confined to the justifiability of demanding the 'additional court fee' to have entertained the 'applications' preferred under sub Sections 3 and 5 of Section 45 A.

5. Heard the learned Government Pleader as well.

6. The learned counsel for the petitioner submits that, the enabling provision to realize the additional court fee is pursuant to the notification bearing No. SRO 226/02, which has been issued by the Government in exercise of the power under sub Section (1) to Section 76 of the Kerala Court Fess and Suits Valuation Act, 1959. The said notification is extracted hereunder, for the purpose of convenience of reference.

Notification

S.R.O. No. 226/2002 (published in Kerala Gazette Extraordinary No. 420 dated April 5, 2002) --- In exercise of the powers conferred by sub-section (1) of section 76 of the Kerala Court Fees and Suits Valuation Act, 1959, the Government of Kerala hereby authorise t