IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 OP.No. 35612 of 2001(M) ----------------------- PETITIONER: ------------------- P.K.SUGATHAN, PERATHARAYIL HOUSE, PUNNAKKAL P.O., KOZHENCHERRY. BY ADV. SRI.V.N.ACHUTHA KURUP SRI.M.S.RADHAKRISHNAN NAIR RESPONDENTS: ---------------------- 1. THE DISTRICT COLLECTOR, PATHANAMTHITTA. 2. THE ASSISTANT EXCISE COMMISSIONER, PATHANAMTHITTA. 3. THE TAHSILDAR (RR), PATHANAMTHITTA. *Addl..4. COMMISSIONER OF EXCISE, KERALA STATE, THIRUVANANTHAPURAM. (Addl.4th respondent is impleaded as per order in IA.No.6945/2002 dated 2.11.2007) BY GOVERNMENT PLEADER SMT.SMITHA SUKUMARN. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 01/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP.NO.58212/2001 IN OP.NO.35612/2001-M. DISMISSED. 1.2.2008. Sd/- C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS:- P1: Copy of the judgment in OP.No.23023/2001 dtd.3.8.2001 of the High Court of Kerala. P2: Copy of the petition dtd.12.9.2001 of the petitioner addressed to first respondent and the endorsement of first respondent thereon. P3: Copy of receipt dtd.12.9.2001 issued by the 2nd respondent to the petitioner. P4: Copy of the petition dtd.5.11.2001 of the petitioner to the first respondent containing his endorsement and that of the 3rd respondent. P5: Copy of the receipt dtd.11.6.2001 (6.11.2001) issued by Village Officer to the petitioner. P6: Copy of the petition dtd.6.11.2001 of the petitioner to the 2nd respondent. P7: Copy of the notice under section 49(2) of RR Act issued by Tahsildar RR (2nd respondent). P8: Copy of the representation dtd.29.12.2001 of the petitioner to the Commissioner of Excise, Kerala State, Thiruvananthapuram. P9: Copy of letter No.X.M.I-25326/2001 dtd.1.1.2002 from the Joint Excise Commissioner to the petitioner. RESPONDENTS' EXHIBITS:- Nil. ( true copy ) P.S. TO JUDGE. kvs/- C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 35612 OF 2001 -------------------------------------------- Dated this the 1st day of February, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of kist payable by the petitioner for the three toddy shops licensed to the petitioner during 2000-01. Besides demanding arrears, excise authorities have forfeited advance kist of 30% paid by the petitioner. A Division Bench of this Court by judgment dated 18.10.2007 in W.A.No. 2485 of 2005 and connected cases upheld the provision pertaining to forfeiture of advance kist deposits. In view of this judgment petitioner was liable to pay entire licence fee for the whole period. Moreover this is a case where petitioner was abandoning the licence or in other words cancellation of licence is attributable to the petitioner. Government Pleader reported that petitioner is liable to pay balance kist amount and interest of Rs. 7,93,278/- due as on 31.12.2007. Substantial amount obviously will be representing interest which is charged at 18%. I feel as an incentive for payment of arrears, the Government should consider waiver of interest. In fact 2 Government can consider grant of Amnesty benefit to defaulters to recover the arrears of like nature. O.P. is disposed of with the above observations. (C.N. RAMACHANDRAN NAIR) Judge kk 3