IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 13TH JUNE 2007 / 23RD JYAISHTA 1929 WP(C).No. 17443 of 2007(B) -------------------------- PETITIONER: ------------ C.K. ABDULLAKUTTY, POPULAR HARDWARES, SREEKANDAPURAM, KANNUR. BY ADV. SRI.S.EASWARAN RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, TALIPARAMBA, KANNUR. 2. THE TAHSILDAR, TALUK OFFICE, TALIPARAMBA, KANNUR. BY ADV. SHRI.MOHAMMED RAFFIQ, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 17443 of 2007 ------------------------- Dated, this the 13th day of June, 2007 J U D G M E N T It is conceded that petitioner settled sales tax liability and the balance liability is only collection charges which amounts to Rs. 3,041/-. Even though learned counsel for the petitioner pointed out that petitioner has already made payment voluntarily, learned Government Pleader reported that movables have been attached and removed as part of recovery and thereafter petitioner remitted the amount. In the circumstances, I direct respondents to receive only Rs. 1,000/- towards collection charges, if petitioner makes payment on or before 30/06/2007. If the petitioner does not make payment as above, full collection charges can be recovered. As and when payment is made, there will be direction to the respondents to lift the attachment on the movables, if there is no other liability after payment of collection charges. If payment is made, I direct the respondents to return the attached movables if not already returned. This WP(C) is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg