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TMI Blog2023 (4) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... trative functions would amount to maladministration. The power exercised by the Sales Tax Officer in rejecting the application of the complainants opting for the Amnesty Scheme-2020 is a quasi judicial function and a hierarchy of remedies is provided against the said order under Chapter-VII of the KGST Act apart from the remedy available before this Court under Article 226 of the Constitution in appropriate cases - It cannot assume any jurisdiction otherwise confirmed by the Lok Ayukta Act. This Court, in John Joseph [ 2011 (5) TMI 1141 - KERALA HIGH COURT ], observed that, if the authority does not have the requisite jurisdiction to adjudicate the dispute brought before it, permitting such an examination would only create chaos in the administration. Ext. P1 complaint before the Lok Ayukta does not reveal any allegation or grievance in consequence of maladministration. Therefore, Ext. P1 complaint, is not maintainable before the Lok Ayukta and the Lok Ayukta has no jurisdiction to decide the correctness of the order rejecting the option for settling the arrears under the Amnesty Scheme-2020. Accordingly, Ext.P3 report of the Lok Ayukta is set aside. If orders passed by quasi-j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are entitled to the benefit of the Amnesty Scheme-2020 and that the amount of Rs.1.33 crores obtained by way of auction sale of their properties is liable to be apportioned according to the Scheme and the balance amount available with the Revenue/Sales Tax authorities is liable to be remitted with the Union Bank of India towards their dues. 4. The petitioners, who are respondents 1 to 6 in the complaint, filed their version and the Lok Ayukta considered the issues as to whether the complainants are entitled to the benefits under the Amnesty Scheme-2020 and whether the Government is liable to apportion the amount of Rs.1.33 crores received by way of auctioning the property, and held that the order of the Sales Tax officer rejecting the application of the complainants for the benefit of Amnesty Scheme is discriminatory violating their fundamental right under Article 14 of the Constitution of India. The Lok Ayukta also found that the order rejecting of the option of the complainants for settling the sales tax arrears under the Amnesty Scheme-2020 is illegal and set aside the same and declared that the Sales Tax authorities concerned are bound to consider the option exercised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sajeev, the learned counsel for respondents 3 to 5 and Sri.Sadchit P. Kurup, the learned Counsel for the 6th respondent. 8. According to Sri.Rafiq, Ext.P1 complaint is not maintainable before the Lok Ayukta and the Lok Ayukta has no jurisdiction to pass Ext.P3 report. It is contended that the action of the petitioners while discharging the functions under the KGST Act and the Revenue Recovery Act could not have been taken as 'maladministration' under Section 2(k) of the Lok Ayukta Act as 'maladministration' can apply only to administrative functions and not in respect of judicial or quasi judicial functions. It is contended that the Lok Ayukta has no jurisdiction to set aside the order of the Sales Tax Officer passed in an adjudicatory process and that a hierarchy of remedies is available against the order of the Sales Tax Officer rejecting the option to settle the arrears under the Amnesty Scheme. Sri.Rafiq refers to Section 23B of the KGST Act as amended by the Kerala Finance Act, 2020 which provides for reduction of arrears in certain cases and submits that the complainants can avail the benefit of the said provision only subject to the conditions mentioned th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actment and cannot bypass the procedure and approach the Lok Ayukta. 9. Sri.Sajeev, the learned Counsel for the complainants, who supported the findings of the Lok Ayukta in Ext. P3 report, contended that the application for option under the Amnesty Scheme-2020 was rejected by the Sales Tax officer arbitrarily and the Lok Ayukta has jurisdiction to entertain Ext.P1 complaint when the action of the Revenue/Sales Tax authorities has resulted in injustice and hardships to the complainants. 10. As stated, the question before us is whether the Lok Ayukta has jurisdiction to entertain Ext.P1 complaint and decide the correctness of the order passed by the Sales Tax Officer in rejecting the application of the complainants for option under the Amnesty Scheme-2020. 11. Section 7 of the Lok Ayukta Act provides for matters which may be investigated by the Lok Ayukta and provides that, subject to the provisions of the Act, the Lok Ayukta may investigate any action which is taken by or with the general or specific approval of the persons specified therein, in any case where a complaint involving a ''grievance'' or an ''allegation'' is made in respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties over other competent forums created under different Statutes, because each of those Statutes provides its own remedial steps like appeal, revision or otherwise. Parties have to follow those procedures and their remedies are to be worked out on the basis of those statutory provisions. There is nothing in the Lok Ayukta Act which would override those procedures or forums giving Lok Ayukta the right to override orders passed by the statutory authorities. Another Division Bench of this Court in State of Kerala and Others v. John Joseph and Another [2011 KHC 801: 2011 (3) KLT 23] held that, even acts of erroneous exercise of an authority purportedly conferred by a statute cannot be classified as maladministration within the meaning of Lok Ayukta Act. If orders passed by quasi-judicial functionaries exercising powers under a statute are for any reason untenable in law, resort must be had to the remedies under the statute and the complainants cannot bypass the procedure and approach the Lok Ayukta. The Lok Ayukta is a creation of the statute and has no inherent jurisdiction. It cannot assume any jurisdiction otherwise confirmed by the Lok Ayukta Act. This Court, in John Joseph (s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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