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2023 Supreme(Ker) 221

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


Advocates Appeared:
For the Petitioners: Sri. Mohammed Rafiq, Smt. Resmitha R. Chandran.
For the Respondents: Sri. D. Sajeev, Asp. Kurup, Ligey Antony, Sadchith P. Kurup, C.P. Anil Raj.

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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