IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 28TH MAY 2009 / 7TH JYAISHTA 1931 WP(C).No. 26636 of 2003(U) -------------------------- PETITIONER(S): --------------- M. VIJAYAN, VIJAYA BHAVAN, CHERUTHANA, KARUVATTA, HARIPPAD, ALAPPUZHA. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENT(S): --------------- 1. THE ASSISTANT EXCISE COMMISSIONER, KOLLAM. 2. THE TAHSILDAR, KARTHIKAPPALLY. BY GOVERNMENT PLEADER SRI. PUZHAKKARAMUHAMMED THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF DEMAND NOTICE NO. B2-12/94/ABK DATED 17.12.94 ISSUED BY THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF ORDER DATED 24.2.1995 OF THE STATE GOVERNMENT. EXT.P3 TRUE COPY OF STATEMENT ALONG WITH COVERING LETTER DTED 26.10.1995 ISSUED BY THE FIRST RESPONDENT TO THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF CHALAN RECEIPT NO. 1239 DATED 30.10.1995 EXT.P5 TRUE COPY OF NOTICE NO. B4.12/94/ABK DATED 9.1.2003 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 26636 OF 2003 -------------------------------------------- Dated this the 28th day of May, 2009 JUDGMENT Writ Petition is filed challenging recovery proceedings for recovery of arrears of interest on abkari dues from the petitioner amounting to Rs. 1,48,034/-. The arrears pertain to abkari year 1993- 94 and according to the petitioner entire arrears have been paid in instalments and thereafter there was a demand of interest of Rs. 1,55,605/- which was also paid by the petitioner. Inspite of discharging liability, fresh demand is raised for interest and against this WPC is filed. Government Pleader pointed out that audit raised objection against settlement of liability and according to them interest is not adjusted in terms of the statute, which authorises adjustment of payment first towards interest and balance towards arrears. In any case, there is no scope for this Court to settle the dispute on a factual dispute like this. W.P. is therefore disposed of directing the petitioner to furnish full details of payment to the Assistant Commissioner of Excise 2 concerned for him to furnish copy of audit objection to the petitioner along with copy of detailed statement worked out by the Asst. Commissioner after crediting the payments made on due dates. The Asst. Commissioner is directed to furnish details as above within one month from the date of furnishing of payment details by the petitioner. Petitioner will be given reasons if payment is due from the petitioner and recovery can be continued for such of the balance amount in terms of the order of the Asst. Commissioner. (C.N. RAMACHANDRAN NAIR) Judge kk 3