TMI Blog2018 (2) TMI 1814X X X X Extracts X X X X X X X X Extracts X X X X ..... executed by them. As far as the work covered by Ext.P2 agreement is concerned, it is admitted by the petitioners themselves that the work has been executed by another contractor. True, the petitioners have made the said contractor as a party to this proceedings and the said contractor has not appeared on receipt of notice. But, according to me, that by itself is not sufficient to issue the direction sought by the petitioners. The writ petition is disposed of directing the Board to transmit the amounts due to the first petitioner in respect of the work covered by Ext.P1 agreement to the second respondent to be adjusted against the amounts payable by the petitioners in terms of Ext.P6 order, if the first petitioner executes all the requis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax due under the Amnesty Scheme. Ext.P6 is the order passed by the second respondent, the competent authority under the Kerala Value Added Tax Act permitting the first petitioner to settle the liability under the Amnesty scheme. In terms of Ext.P6 order, the first petitioner has to pay a sum of ₹ 17,41,166/-. According to the petitioners, if the Board remits the amounts admittedly due to them in respect of the works covered by Exts.P1 and P2 agreements to the second respondent, the first petitioner is prepared to pay the balance in terms of Ext.P6 order, viz, ₹ 1,49,782/- so that, the liability of the first petitioner to pay tax can be liquidated in full. The petitioners, therefore, seek appropriate directions to the Board to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the work and clearance certificate from the competent authority under the Value Added Tax Act. 3. Heard the learned counsel for the petitioners, the learned Government Pleader as also the learned Standing Counsel for the Board. 4. As far as the work covered by Ext.P1 agreement is concerned, there is no difficulty in issuing the direction sought by the petitioners, if the first petitioner executes the supplementary agreement required to be executed by them. As far as the work covered by Ext.P2 agreement is concerned, it is admitted by the petitioners themselves that the work has been executed by another contractor. True, the petitioners have made the said contractor as a party to this proceedings and the said contractor has not appeare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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