IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 WP(C).No. 9711 of 2007(F) ------------------------------------- PETITIONERS: --------------------- 1. THANKAPPAN, S/O M.R.NARAYANAN, AGED 67 YEARS, MILAMATTATHIL HOUSE, VADAYAMPADI, AIKKARANADU. 2. M.K.SARASAMMA, MILAMATTATHIL HOUSE, VADAYAMPADI, AIKKARANADU. BY ADV. SRI.T.N.ARUNKUMAR (PERUMBAVOOR), SRI.SIRAJ KAROLY, SMT.SIKHA G.NAIR. RESPONDENTS: ------------------------ 1. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNADU. 2. THE VILLAGE OFFICER, AIKKARANADU SOUTH VILLAGE, KUNNATHUNADU TALUK. 3. THE ASSISTANT EXCISE COMMISSIONER, ERNAKULAM, ASSISTANT EXCISE COMMISSIONER OFFICE, KOCHI-18. BY GOVT. PLEADER SMT. M.K. PUSHPALATHA. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/01/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.9711/2007-F: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE MEDICAL CERTIFICATE DTD. 28/05/1985. EXT.P.1.A: COPY OF THE MEDICAL CERTIFICATE DTD. 12/06/2002. EXT.P.1.B: COPY OF THE MEDICAL CERTIFICATE AND 22/04/2003. EXT.P.2: COPY OF THE DOCUMENT TITLE DTD. 26/10/2004. EXT.P.3: COPY OF THE TAX RECEIPT DTD. 06/08/2005. EXT.P.4: COPY OF THE DEMAND NOTICE DTD. 05/03/2007. EXT.P.5: COPY OF THE NOTICE FOR SALE AND ATTACHMENT DTD. 06/03/2007. EXT.P.6: COPY OF THE REQUEST MADE BY THE PETITIONER ON 09/03/2007. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// prv. Thottathil B. Radhakrishnan, J. ================================== W.P.(C)No.9711 of 2007 ================================== Dated this the 25th day of January, 2008. JUDGMENT The impugned Exts.P4 and P5 would show that the arrears calculated and put to recovery is the kist amount of Rs.31,024/-, tree tax Rs.6,400/- and the compound interest Rs.2,01,481/-. On the basis of the interim orders, the petitioners have deposited an amount of Rs.45,000/-. 2. The case of the petitioners is that they are in utter financial difficulty and the transactions related to the years 1970-71 when the first petitioner was doing abkari business. Under such circumstances, I deem it as an appropriate case where the Government or the Excise Commissioner considers the question as WPC9711/2007 -:2:- to whether the petitioners could be granted any remission in the compound interest, taking particular note of the fact that the amounts, as noticed above, had already been deposited. 3. In the aforesaid circumstances, this writ petition is disposed of directing that the impugned recovery proceedings will stand deferred and if the petitioners make a representation to the Excise Commissioner within a period of four weeks from today, the same will be considered in the light of what is stated above and a decision shall be taken as to whether the petitioners could be granted any remission of the whole or any portion of the interest component covered by Ext.P4. If the petitioners' representation as aforesaid is filed, recovery on the basis of Ext.P4 will WPC9711/2007 -:3:- stand stayed until a final decision is taken thereon. The Excise Commissioner will ensure that the proceedings are finalized within an outer limit of four months from the date of receipt of a copy of the representation or a copy of this judgment, whichever is later. Hand over copy to counsel for the parties. Thottathil B.Radhakrishnan, Judge. sl.