2020 (11) TMI 839

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.... JUSTICE A.K.JAYASANKARAN NAMBIAR PETITIONER: SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON RESPONDENTS: GP DR. THUSHARA JAMES JUDGMENT The petitioner who was an assessee under the Kerala Value Added Tax ('the KVAT Act' for short) was in arrears of tax for the assessment years 2009- 2010 and 2010-2011. For realization of the said tax arrears, the 3rd respondent initiated procee....

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....ning the property. It is the petitioner's contention that this forfeited amount must go to reduce the liability of the petitioner, for the realization of which the Government had resorted to the auction procedure under Revenue Recovery Act. In as much as the respondents refused to accept the said contention and consequently the application preferred by the petitioner for the benefit of the amn....

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....the case as also the submissions made across the Bar, I find that in the peculiar facts arising in this case, the auction steps initiated by the respondents have to be seen as for the purposes of realization of tax dues from the petitioner. It would follow, therefore, that any amount realized by the Government through the auction procedure that was resorted to for the purposes of realization of th....

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....above, I am of the view that the Ext.P5 amnesty application preferred by the petitioner should be considered as a valid one for the purposes of the amnesty scheme, and the respondent should now act on the same and compute the balance amount payable by the petitioner in accordance with the amnesty scheme. I therefore, allow the writ petition, by directing the additional 4th respondent to pass order....