IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 OP.No. 19990 of 2000(D) --------------------------------- PETITIONER: ------------------ P.SIVARAMAN NAIR, AGED 75 YEARS, S/O. PARAMESWARN NAIR OF VADAKKE VANIYANNOOR, RESIDING IN GEETHA BHAVAN, P.O., PUTHANAMBALAM VIA P.O., KADAMBANAD, KOLL DISTRICT. BY ADV. SRI.GEORGE ABRAHAM RESPONDENTS: ----------------------- 1. CIRCLE INSPECTOR OF EXCISE, EXCISE CIRCLE OFFICE, KUNNATHUR P.O. SASTHAMKOTTA, KOLLAM DISTRICT. 2. CIRCLE INSPECTOR OF EXCISE, EXCISE CIRCLE OFFICE, ADOOR. 3. THE TAHSILDAR, KUNNATHUR, P.O. SASTHAMKOTTA. 4. THE STATE OF KERALA, NOTICE FOR WHOM MAY BE SERVED ON SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.V.T.K.MOHANAN THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.19990/2000 ORDER ON CMP. NO. 33390/2000 IN OP. NO.19990/2000 DISMISSED 18.01.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE RECEIPT DT. 13.1.88 RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE TALUK TAHSILDAR, KUNNATHUR. EXT.P2:- COPY OF THE RECEIPT DT. 29.1.88 RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE TALUK TAHSILDAR, KUNNATHUR. EXT.P3:- COPY OF THE RECEIPT DT. 18.3.89 RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE TALUK TAHSILDAR, KUNNATHUR. EXT.P4:- COPY OF THE NOTICE DT. 18.4.89 RECEIVED BY THE PETITIONER FROM THE GOVERNMENT IN REVENUE DEPT. EXT.P5:- COPY OF THE RECEIPT DT. 10.5.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P6:- COPY OF THE RECEIPT DT. .6.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P7:- COPY OF THE RECEIPT DT. 10.7.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P8:- COPY OF THE RECEIPT DT. 9.8.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P9:- COPY OF THE RECEIPT DT. 8.9.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P10:- COPY OF THE RECEIPT DT. 11.10.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P11:- COPY OF THE RECEIPT DT. 10.11.89 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P12:- COPY OF THE RECEIPT DT. 10.1.90 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P13:- COPY OF THE RECEIPT DT. 10.2.90 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P14:- COPY OF THE RECEIPT DT. 13.3.90 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. OP. NO.19990/2000 EXT.P15:- COPY OF THE RECEIPT DT. 10.4.90 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P16:- COPY OF THE RECEIPT DT. 10.5.90 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P17:- COPY OF THE RECEIPT DT. 16.3.91 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P18:- COPY OF THE RECEIPT DT. 20.4.91 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P19:- COPY OF THE RECEIPT DT. 13.6.91 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P20:- COPY OF THE RECEIPT DT. 1.8.91 ISSUED BY THE TALUK TAHSILDAR, KUNNATHUR TO THE PETITIONER. EXT.P21:- COPY OF THE RECEIPT DT. 23.9.91 ISSUED BY THE TLAUK TAHSILDAR TO THE PETITIONER. EXT.P22:- COPY OF THE NOTICE NO.SC. 19/200 DT. NIL RECEIVED BY THE PETITIONER FROM THE IST RESPONDENT. EXT.23:- COPY OF THE NOTICE DT. 30.6.2000 RECEIVED BY THE PETITIONER FROM THE CIRCLE INSPECTOR OF EXCISE, ADOOR. EXT.P24:- COPY OF THE LICENCE DT. 1.4.74. EXT.P25:- COPY OF THE STATEMENT PREPARED AND SENT BY THE TAHSILDAR , KUNNATHUR , SASTHAMKOTTA DT. 2.1.93 IN NO. B- 2-6107/85. ANNEXURE R1(a):- COPY OF THE DCB STATEMENT OF OLD ARREARS IN RESPECT OF T.S. NO. 2/69-70, T.S. NO.2/70--71 OF KOTTARAKKARA RANGE AND FLW LO$ 70-72 OF KUNNATHUR RANGE FROM SRI.P.SIVARAMAN NAIR, VADAKKE VANIAYANNOOR VEEDU, VADAKKEMURI, IVERKALA PADINJATTINKARA, KUNNATHUR VILLAGE, KUNNATHUR TALUK. ANNEXURE R1(b):- COPY OF THE G.O.(P) NO.88/2000/TD DT. 2.6.2000. /TRUE COPY/ P.S. TO JUDGE tss T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.19990 of 2000-D - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of January, 2008. JUDGMENT The petitioner has approached this court apparently aggrieved by the revenue recovery proceedings taken against him to realise the arrears of amount due consequent on the contract granted to him for running the Foreign Liquor Wholesale shop No.10, Kunnathur for the period 1970-71. The dispute arose when the petitioner was treated as a defaulter for failure to make the deposit required after the bid was accepted. According to the petitioner, the confirmation was not informed to him. Later on, the Tahsildar issued demand notice to the petitioner for recovery of an amount of Rs.26,656/- with 9% interest from 28.9.1970. Challenging the proceedings initiated, the petitioner filed O.P.No.3672/1973 which was dismissed. The said judgment was confirmed in Writ Appeal No.447/1993 and thereafter he filed O.S. No.146/1976 before the Munsiff's Court, Adoor and it is admitted that the suit and appeals were also dismissed. 2. Apparently, revenue recovery proceedings were initiated afresh against the petitioner and the present dispute is one concerning the said matter. The petitioner started remitting the amounts during various OP 19990/2000 -2- intervals. The first instalment was paid on 13.1.1988 as per Ext.P1. He continued to pay various instalments which is evidenced by Exts.P2, P3, etc. He moved the Government for relief of payment by instalments and by Ext.P4, he was informed that the defaulted amount can be paid from 28.4.1989 onwards in 18 equal monthly instalments. He was paying the amounts on monthly basis at the rate of Rs.1,806/- which is evidenced by the receipts produced in this case. Ultimately, the Tahsildar as per Ext.P25, informed the Village Officer that as the full amount has been realised, the revenue recovery proceedings have to be closed. A reading of Ext.P25 shows that there is a positive direction to close the recovery after adjusting the amounts paid on various dates starting from 28.6.1976 culminating with the payment made on 5.10.1991. The total amount paid is Rs.46,508/-. According to the petitioner, this will wipe off the entire liability and he is not liable to pay any further amount. It is accordingly, he has filed this original petition when the Excise Circle Inspector again issued notices directing him to pay further amounts. 3. The respondents have filed a counter affidavit pointing out that actually there was a mistake on the part of the Tahsildar, as the monthly instalment was fixed without taking into consideration the exact interest due on the respective dates. It is also averred that the various remittances made OP 19990/2000 -3- by the petitioner on various dates were adjusted towards principal and only a portion of interest was adjusted. It is accordingly, the respondents have pointed out that a further amount of Rs.53,495/- is due from the petitioner. 4. Learned counsel for the petitioner submits that the claim, if any, is barred by limitation. He has pointed out that there is nothing to doubt the calculation made by the Tahsildar in Ext.P25, as he was remitting the monthly instalments regularly and there was no further communication in the matter, which was served on him by the competent authority. It is also pointed out that it is a case where the authorities had deliberately delayed the communication of the balance amount, resulting in undue hardship to the petitioner. Ext.P25 is dated 2.1.1993 and the notice Ext.P22 has been issued to him only in the year 2000. Learned counsel therefore contended that such a contumacious action on the part of the respondents cannot be countenanced at all and at any rate, the claim is barred by limitation. 5. Along with the counter affidavit nothing has been produced to show that a proper intimation was issued at the right time, if any further amount was actually due and even Ext.R3(a) is dated 13.10.2000 only. Therefore, the question is whether the petitioner was saddled with the further liability by the respondents in a legal manner. 6. Since the issues involved calls for a decision on the various OP 19990/2000 -4- aspects including the liability, if any, on the part of the petitioner, there will be a direction to the first respondent to reconsider the matter in accordance with law, after hearing the petitioner also. To enable the first respondent to do so, I quash Exts.P22 and P23. The first respondent will provide an opportunity to the petitioner or his authorised representative before a final decision is taken in the matter. The petitioner will be free to raise all objections before the first respondent including the question of limitation. The interim order of stay granted by this court in C.M.P.No.33390/2000 will continue to be in force till orders are passed and communicated to the petitioner. The original petition is allowed as above. (T.R. Ramachandran Nair, Judge.) kav/ OP 19990/2000 -5- T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.19990 of 2000-D - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 18th January, 2008.