S. MANIKUMAR, MURALI PURUSHOTHAMAN
Additional Chief Secretary (Revenue) Government Of Kerala, Secretariat, Thiruvananthapuram-695001 – Appellant
Versus
Kerala Lok Ayukta, Represented By Its Registrar, Thiruvananthapuram – Respondent
JUDGMENT :
[Murali Purushothaman, J.]
1. Whether the Lok Ayukta can adjudicate the correctness of the order passed by the assessing authority rejecting the option for settling arrears of sales tax under the Amnesty Scheme, is the moot question for consideration in this writ petition.
2. The Revenue and Sales Tax authorities of the State have filed this writ petition challenging Ext.P3 report passed by the Kerala Lok Ayukta in Complaint No.117/2020(D), setting aside the order of the assessing authority rejecting the option exercised by the complainants for settling the arrears of sales tax under the Amnesty Scheme-2020 and declaring that the complainants are entitled to opt for the Amnesty Scheme.
3. The short facts necessary for the disposal of the writ petition are as follows:-
The complainants before the Lok Ayukta, who are husband and wife, are the Directors of M/s. Welgate Video Private Limited. The 1st complainant, the Managing Director, submitted an option for payment of arrears of sales tax under the Amnesty Scheme-2020; but the same was rejected by the Sales Tax Officer on the ground that the Tahsildar (RR) has collected and remitted Rs.1,23,71,421/-through auction and that auc
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Section 7 of Lok Ayukta Act provides for matters which may be investigated by Lok Ayukta.
The Lok Ayukta lacks jurisdiction to issue binding orders in civil disputes, reaffirming that its role is limited to making recommendations.
The power of review is a creature of the statute and no court or quasi- judicial body or administrative authority can review its judgment or order or decision unless it is legally empowered to do so.
Authorities under Acts, namely Upa Lok Ayukta, Human Rights Commission, Juvenile Justice Board, Civil Courts etc., should take note of observations and directions issued in judgment while considering....
Clause (c) of Section 8(1) of 2nd schedule to Act excludes from jurisdiction of Lok Ayukta, cases of contracts having commercial relations.
Section 9 of the Act, 1999 deals with provisions relating to complaints and investigation.
Jurisdiction of Lok Ayukta in deciding complaints involving actions specified in Schedule II under Section 8(1)(b) of Kerala Lok Ayukta Act, 1999.
Acquiescence to the jurisdiction of an authority can estop a party from challenging orders at a later stage.
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