IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN SATURDAY, THE 30TH JANUARY 2010 / 10TH MAGHA 1931 WP(C).No. 485 of 2008(G) -------------------------------------- PETITIONER(S): ------------------------- M/S. SUDHAKARAN NAIR & COMPANY PVT.LTD., ESSENCO HOUSE, VENNALA P.O., KOCHI-28, REPRESENTED BY ITS REGIONAL MANAGER, M.K.HARIDAS. BY ADV. MRS.SANTHOSH KUMAR RESPONDENT(S): --------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. 3. THE SALES TAX OFFICER (R), O/O. DEPUTY COMMISSIONER, COMMERCIAL TAXES, THEVARA, ERNAKULAM. R1 TO R3 BY GOVERNMENT PLEADER MR. K.B.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.485/2008 G APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ASSESSMENT ORDER DTD. 26/02/2005 ISSUED BY 3RD RESPONDENT. P2: COPY OF RR DEMAND DTD. 26/03/2004 ISSUED BY 2ND RESPONDENT. P3: COPY OF THE ORDER DTD. 16/03/2005 ISSUED BY THE 1ST RESPONDENT. P4: COPY OF LEDGER ACCOUNTS OF THE PETITIONER SHOWING THE DETAILS OF THE PAYMENT EFFECTED. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).No.485 OF 2008 ------------------------------------------- Dated this the 30th day of January, 2010 JUDGMENT Ext.P2 is a demand notice under Section 7 of the Kerala Revenue Recovery Act. The petitioner is defaulter of sales tax arrears. The recovery proceedings were stayed by the Government on condition that the amounts would be paid in instalments. The petitioner paid that amounts also. Obviously therefore, the petitioner cannot be mulcted with the liability to pay revenue recovery charges. If the petitioner pays any remaining amounts due towards tax, surcharge and interest as may be found due till now, the recovery proceeding against him will be dropped without insisting on payment of recovery charges. The writ petition is ordered accordingly. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.01/02