IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 18TH FEBRUARY 2008 / 29TH MAGHA 1929 WP(C).No. 28025 of 2007(J) -------------------------- PETITIONER: ------------ HARIKRISHNA KUMAR @ MIDHUN SREEHARI, S/O.GOVINDARAJ,AGED 20 YEARS, RESIDING AT R.V.PUDUR ROAD, KOZHINJAMPARA, CHITTUR TALUK AND STUDYING AT BANNARIYAMMAN INSTITUTE OF TECHNOLOGY,STHIYAMANGALAM,TAMILANADU. BY ADV. SRI.G.HARIHARAN RESPONDENTS: ------------- 1. TAHSILDAR (RR) CHITTUR, PALAKKAD DISTRICT. 2. THE VILLAGE OFFICER, VALIYAVALLAMPATHY VILLAGE,KOZHINJAMPARA, CHITTUR TALUK. 3. SALES TAX OFFICER-III CIRCLE, PALAKKAD. 4. THE DISTRICT COLLECTOR, PALAKKAD. 5. STATE OF KERALA, REPRESENTED BY THE SECRETARY, THIRUVANANTHAPURAM. BY G.P. SRI. M.R. SABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE DEATH CERTIFICATE EVIDENCING DEAH OF SRIS.T.C. VADIVELU CHETTIAR. EXT.P2 TRUE COPY OF THE WILL DATED 20.9.2004 EXECUTED BY T.C. VADIVELU CHETTIAR. EXT.P3 TRUE COPY OF THE COMMUNICATION DATED 26.2.2007 SENT BY THE PETITIONER TO THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF THE STATEMENT OF DETAILS OF TAX DEMANDED BY THE THIRD RESPONDENT AS ON 16.8.2001 EXT.P5 TRUE COPY OF THE JUDGMENT DATED 1.3.2007 MADE IN WPC 6876 OF 2007 EXT.P6 TRUE COPY OF THE PROCEEDINGS DATED 10.5.2007 OF THE TAHSILDAR (RR), CHITTUR EXT.P7 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 49 OF THE RR ACT. EXT.P8 TRUE COPY OF THE COMMUNICATION DATED 28.7.2001 SENT BY THE THIRD RESPONDENT TO THE FOURTH RESPONDENT. EXT.P9 TRUE COPY OF THE APPLICATION DATED 3.8.2001 FILED BY THE T.C.VADIVELU CHETTIAR. EXT.P10 TRUE COPY OF THE REQUEST FOR REVIVED DEMAND MADE BY THE PETITIONER BEFORE THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 28025 OF 2007 -------------------------------------------- Dated this the 18th day of February, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears due from his grandfather who is no more. Liability is sales tax arrears of the years 1987-88 to 1992-93. Petitioner has a grievance because the property of the defaulter bequeathed to the petitioner and devolved upon the petitioner after the death of the defaulter is proceeded against. While admitting the Writ Petition, this Court directed payment of Rs. 35,000/- by the petitioner by order dated 20.9.2007. Petitioner submitted that the said amount is paid within the time granted by this Court. It is self-evident that there is inordinate delay in recovery on the part of the respondents because arrears of tax is of the period 15 to 20 years back. In the circumstances, and considering the amnesty benefit granted by the Government on several occasions reducing the interest to 50%, I feel petitioner can be granted the same benefit to settle the liability once and for all. W.P. is 2 therefore disposed of directing the first respondent to settle liability on petitioner clearing the entire arrears of tax with 50% interest thereon demanded under Section 23(3) of the Act. Payment already made by the petitioner will be given credit after reworking of tax arrears and 50% of the interest thereon and only the balance will be recovered from the petitioner, that too without any collection charges, if the petitioner makes payment before 30.3.2008. Petitioner will produce copy of this judgment before the first respondent for compliance. Recovery proceedings will be kept in abeyance till 31.3.2008 and thereafter recovery will be called off if liability is settled as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3