IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 15TH JUNE 2009 / 25TH JYAISHTA 1931 WP(C).No. 19283 of 2003(U) ---------------------------------------- PETITIONER(S): ------------------------ KRISHNADAS, S/O.KRISHNAN, KULAMBIL HOUSE, MANNANNOOR P.O., VANIAMKULAM II VILLAGE, PALAKKAD DISTRICT. BY ADVS. MR.K.MOHANA KANNAN SMT.PRAVITHA A.R RESPONDENT(S): ------------------------ 1. THE DISTRICT COLLECTOR, PALAKKAD. 2. THE WELFARE FUND INSPECTOR, KERALA TODDY WORKERS WELFARE FUND BOARD, PALAKKAD. 3. THE TAHSILDAR, TALUK OFFICE, OTTAPPALAM. BY GOVERNMENT PLEADER MR.T.K.VIPIN DAS FOR R1 & R3 BY ADVS. MR.A.K.JOHN, SC, KTWWF BOARD FOR R2 MR.K.D.BABU,SC,KTWWFB(TODDY WORKERS WE FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP. NO.5323/2003 IN OP. NO.19283/2003 DISMISSED 15/06/2009 SD/- V.K.MOHANAN, JUDGE APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE NO.B3/P1-G45-17/T.S NO.83 TO 86, 119, 120/2000-01 DT. 10.5.2000 ISSUED BY THE 2ND RESPONDENT. P2:- COPY OF THE RECEIPTS ISSUED BY THE VILLAGE OFFICER, VANIAMKULAM IN VARIOUS DATES. P3:- COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT DT. 13.8.01. P4:- COPY OF THE REPRESENTATION SUBMTITED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DT. 15.3.03. P5:- COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DT. 28.3.03. P6:- COPY OF THE DEMAND NOTICE NO.R4/543/2001-02/TWWF DT. 8.5.03 ISSUED BY THE RESPONDENT NO.3. P7:- COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE SIT RESPONDENT DT. 17.5.03 WITH POSTAL A/D CARD. TRUE COPY P.S. TO JUDGE TSS V.K.MOHANAN, J. ---------------------------------------- W.P.(C) No.19283 OF 2003 ---------------------------------------- Dated, 15th day June, 2009 JUDGMENT The petitioner, who was the contractor with respect to Toddy shop Nos.83 to 86, 119 and 120 of Ottappalam range in Palakkad District for the year 2000- 2001, challenge Ext.P6 in this writ petition. It is also prayed for a direction directing the Ist respondent to consider Exts.P5 and P7 and pass appropriate orders after hearing the petitioner. 2. Ext.P6 is the sale notice issued under section 49 (2) of the Revenue Recovery Act towards the realisation of certain amount allegedly due from the petitioner to the Toddy Workers Welfare Fund. According to the petitioner, as required by Ext.P1, he had deposited a sum of Rs.20530/- being the advance contribution towards the said fund. Further, as per Ext.P2, a sum of Rs.2,92,073/- was also remitted. Thereafter, Ext.P3 assessment notice issued assessing a sum of WPC 19283/03 -:2:- Rs.2,85,312/-, on the basis a sale notice was issued on 24.2.2003. Hence, the petitioner approached the 3rd respondent by filing Ext.P4 representation in which he had shown the split up details of the amount remitted by him to convince the 3rd respondent that he had already remitted Rs. 54,748/- as excess and requested for the return of the said amount. As no decision was taken in Ext.P4, he approached the Ist respondent District Collector by filing Ext.P5 representation. It is the specific case of the petitioner that while Ext.P5 was pending without taking a decision, Ext.P6 sale notice was issued by which it is notified that the property mentioned therein will be sold in auction on 20.6.2003. He had Preferred Ext.P7 representation which is also pending before the District Collector. 3. Thus, According tot he petitioner, he had already paid the amount and no amount is due to be paid by him towards the toddy workers welfare fund and, according to him, as shown in Ext.P4, a WPC 19283/03 -:3:- substantially good amount paid in excess which is liable to be returned to him. 4. The 2nd respondent as well as the 3rd respondent have filed separate counter affidavits. According to the counter affidavits filed by the 3rd respondent - Tahsildar, six Revenue Recovery Certificates were forwarded from the office of the Ist respondent for recovering certain amount towards toddy workers welfare fund which allegedly due from the petitioner. In the very counter affidavit, they have furnished the details of the dues. As per their on statement, the amount due as per the R.R. certificates 1 to 4 were paid. Further, R.R. proceedings were initiated with respect to the amount due as per certificates 5 and 6. According to the 3rd respondent, out of a total sum of Rs.91700/- plus interest and at 5% collection charges with respect to the certificates covered by items 5 and 6, the petitioner has remitted only a sum of Rs.51394/-. According to the 3rd WPC 19283/03 -:4:- respondent, the balance amount due from the petitioner is Rs.42513/- plus interest Rs.11298 plus interest at the rate of Rs.18% on Rs.7992/- from 17.9.2001 and interest @ 18% on 42513/- from 29.8.2001 plus 5% collection charges. The petitioner is seriously disputing the amount so quantified by the 3rd respondent, especially, in the light of the counter affidavit filed by the 2nd respondent. In the counter affidavit of 2nd respondent in paragraph 7, it is stated that the petitioner has not paid any excess amount and, actually, the petitioner has to remit Rs.2476/- as principal and Rs.21388/- as interest together with interest 18% with effect from 17.9.2001 for Rs.7992/-besides collection charges 5% with effect from 17.9.2001. 5. The learned counsel for the petitioner submitted that as per section 9 of the Toddy Workers Welfare Fund Act, the Board can realise interest only @ of 9% per annum. But admittedly, in the proceedings and the documents produced by the respondents, interest is WPC 19283/03 -:5:- calculated at the rate of 18%. The learned counsel for the Welfare Fund Board submitted that the said section was subsequently amended and during the relevant time, the petitioner is liable to pay 18% interest. The learned counsel for the petitioner controverted the above submission saying that no authority is shown for realising such a high rate of interest other than the mentioned in Section 9 of the Act. 6. I am not proposed to go into the merits and demerits of the contentions of the petitioner or respondents. Admittedly, Ext.P4 representation is pending before the 3rd respondent Tahsildar and no decision is taken thereon. According to the petitioner, he had remitted the entire amount and he had made excess payment and therefore, he is entitled to get back the excess amount so paid. The counter affidavits filed by the 3rd respondent as well as the 2nd respondent show the amount due from the petitioner and also it is brought to the notice that after Ext.P4, the petitioner has WPC 19283/03 -:6:- also made certain payment. Therefore, the matter is to be looked into by the 3rd respondent. Thus fresh demand can be made after hearing the petitioner also in this regard and also the representative of the 2nd respondent. So, regarding the actual amount due, if any, and also regarding the rate of interest applicable, the petitioner has got a serious dispute which can be raised before the 3rd respondent. According to the respondents, the above dues is connected with the contract pertained to the year 2000-01 and he had failed to deposit even the contribution amount which collected from the wages of the petitioner. If that is so, I am of the view that the petitioner can be directed to pay a sum of Rs.25,000/- towards the arrears. 7. In the result, this writ petition is disposed of directing the 3rd respondent to take up Ext.P4 representation of the petitioner and consider the same on merit after having heard the petitioner and also the officials attached to the 2nd respondent, within a period WPC 19283/03 -:7:- of 45 days from today, and the petitioner is directed to produce a copy of the this judgment within two weeks from today and further directed to deposit an amount of Rs.25,000/- on the date of producing the certified copy of this judgment and on such depositing the amount, the 3rd respondent is directed to defer Ext.P6 till the disposal of Ext.P4 as indicated above. The writ petition is disposed of Accordingly. V.K.MOHANAN, JUDGE kvm/- WPC 19283/03 -:8:- V.K.MOHANAN, J. W.P.C..No. 19283/2003 JUDGMENT Dated:.15.6.2009.