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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MOHAMMED NIAS C.P., J
Harikumaran Nair S/o.narayana Pillai – Appellant
Versus
State Of Kerala – Respondent
| Table of Content |
|---|
| 1. security amount adjustment (Para 4 , 13) |
| 2. opposing prayers (Para 5 , 6 , 7 , 8) |
| 3. maintainability of the writ petition (Para 9) |
| 4. withdrawal of writ petition (Para 10 , 11 , 12) |
| 5. supreme court interpretation (Para 14 , 15 , 16 , 17 , 18 , 19) |
| 6. writ petition allowed (Para 20 , 21) |
JUDGMENT :
2. The petitioner filed WP(C) No. 3198/2010 challenging Ext.P9, which was dismissed as withdrawn on 5.8.2010 (Ext.P1), allowing the petitioner to pursue other remedies. The Amnesty Scheme was reintroduced on 25.10.2013 (Ext.P3), and multiple notices were issued to the petitioner between 5.3.2009 and 11.3.2017 (Exts.R2(b) to R2(g)). Respondent Nos. 8 & 9 applied for the Amnesty Scheme on 30.3.2017 (Ext.P5), and the petitioner submitted a representation on 31.7.2017 (Ext.P6) to halt revenue recovery proceedings.
4. Learned Senior Counsel Sri.C.C.Thomas, instructed by Sri.M.G.Karthikeyan, learned counsel appearing for the petitioner, argued that the security amount should be adjusted towards arrears as per Ext.P2 Supreme Court judgment, which was followed in Exts.P10 to P12 judgments of this Court. He contended that the government can only collect the original kist/rental with in
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The court established that a taxpayer who has paid the principal tax is entitled to a waiver of interest and penalty under the Amnesty Scheme, regardless of subsequent demands for penalty.
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The specific conditions of a contract cannot be overridden by the law of equity.
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