IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 19TH JULY 2007 / 28TH ASHADHA 1929 WP(C).No. 23991 of 2005(F) -------------------------- PETITIONER: ------------ RAMESAN @ KARTHIKEYAN, KURAVANPARAMBIL HOUSE, UDAYAMPEROOR P.O.,ERNAKULAM BY ADV. DR.K.P.SATHEESAN SRI.K.K.GOPINATHAN NAIR SRI.M.R.JAYAPRASAD SMT.C.V.RAJALAKSHMI SRI.K.K.RAJEEV SRI.T.K.KAMALJITH RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF EXCISE, EXCISE COMMISSIONERATE, THIRUVANANTHAPURAM. 3. THE TAHSILDAR (R.R), KANAYANNUR TALUK, ERNAKULAM. BY GOVERNMENT PLEADER SRI. P.N. SANTHOSH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE RECEIPT N O. E1. 736/95/ABKARI DATED 15.7.2004 EXT.P2 TRUE COPY OF THE RECEIPT ISSUED BY THE VILLAGE OFFICER, THIRUVANKULAM SHOWING THE REMITTANCE OF RUPEES FIVE LAKHS DSATED 13.8.2004 EXT.P3 DO.DO. DATED 15.9.2004 EXT.P4 DO. DO.DATED 15.10.2004 EXT.P5 DO. DATED 15.11.2004 EXT.P6 DO. DASTED 16.12.2004 EXT.P7 DO. DATED 14.1.2005 EXT.P8 DO. DATED 21.2.2005 EXT.P9 TRUE COPY OF THE RECEIPT NO. E1.736/95/ABK DASTED 31.3.2005 ISSUED BY THE THIRD RESPONDENT. EXT.P10 TRUE COPY OF THE RECEIPT NO. E1.736/95/ABK DATED 4.4.2005 ISSUED BY THE THIRD RESPONDENT. EXT.P11 TRUE COPY OF THE REPRESENTATION DATED 18.7.2005 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P12 TRUE COPY OF THE JUDGMENT DATED 8.6.2005 IN OP NO. 899 OF 2003 EXT. P13 TRUE COPY OF THE JUDGMENT DATED 7.7.2005 IN WPC 20174 OF 2005 EXT.P14 TRUE COPY OF THE COMMUNICATION NO. P7.6296/94 GIVEN BY THE ASST. EXCISE COMMISSIONER TO THE TAHSILDAR (RR) KANAYANNUR DATED 8.9.2005 EXT.P15 TRUE COPY OF THE LETTER NO. E4-736/95 AND 777/95 DATED 4.10.95 WRITTEN BY THE TAHSILDAR (RR) KANAYANNUR TO THE ASST. EXCISE COMMISSIONER, PALAKKAD. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 23991 OF 2005 -------------------------------------------- Dated this the 19th day of July, 2007 JUDGMENT The prayer in the WPC is for direction to refund collection charges recovered from the petitioner under Rule 5 of the RR Rules. Even though Government Pleader submitted that various steps were taken in recovery proceedings, it is seen that petitioner has settled the entire liability which is above Rs. 1 crore through voluntary payments. Since payments, though made after substantial steps were taken in recovery proceedings, are voluntary, there will be direction to the third respondent to refund the collection charges recovered from the petitioner after retaining actual cost incurred within two months from the date of production of a copy of this judgment by the petitioner. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 2