IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 15TH JANUARY 2009 / 25TH POUSHA 1930 WP(C).No. 2608 of 2007(I) ------------------------- PETITIONER: ----------------- P.T. PAUL, S/O. THOMAS, PALLIPADAN VEEDU, ANGAMALY. BY ADV. SRI.WILSON URMESE RESPONDENT(S): --------------- 1. THE SPECIAL TAHSILDAR, REVENUE RECOVERY, ALUVA. 2. THE SALES TAX OFFICER, ANGAMALY. GOVERNMENT PLEADER SRI K.D.PRADEEP FOR R1 AND R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.2608/2007 APPENDIX PETITIONER'S EXTS EXT.P1 TRUE COPY OF THE DEMAND NOTICE DTD. 5/98/2001 BY THE IST RESPONENT. EXT.P2 TRUE COPY OF THE DEMAND NOTICE DTD. 29/5/2002 BY THE IST RESPONDENT. EXT.P3 TRUE COPY OF THEA DEMAND NOTICE NO.R102313/06/ST DATED 27/12/2006 BY THE IST RESPONDENT. HARUN-UL-RASHID,J. --------------------------- W.P.(C).NO.2608 OF 2007 ---------------------------- DATED THIS THE 15tH DAY OF JANUARY, 2009 JUDGMENT Petitioner is a registered dealer under the K.G.S.T. Act and also an assessee under the 2nd respondent. Ext.P3 demand notice issued under the Revenue Recovery Act is under challenge. Petitioner submitted that he had already remitted a sum of Rs.63,950/- and Rs.15,961/- as demanded by Exts.P1 and P2 respectively. It is also submitted that he had contested the election to the Block Panchayat in September, 2005, after paying off the entire arrears due. According to him, presently there is no arrears and that the account has already been settled with the Sales Tax Department. The petitioner further submitted that there is no reason for initiating revenue recovery action and issuance of Ext.P3 demand notice. The penal interest and other charges demanded in Ext.P3 is illegal, contended by the learned counsel for the petitioner. -2- W.P.(C).No.21608/2007 2. The learned Government Pleader (Taxes) submitted that amounts are due from the petitioner in respect of RRC 15/01 dated 14/6/06, RRC 19/01 dated 2/8/01, RRC 2/02 dated 11/4/02 and RRC 21/06. The balance outstanding, according to the department, is Rs.500/-, Rs.30187/-, Rs.11971/- and Rs.31373/- respectively. 3. In the light of the rival contentions raised on facts, this Court direct the 2nd respondent-Sales Tax Officer to consider the grievance of the petitioner and take a decision in the matter. The petitioner shall file a detailed statement before the 2nd respondent showing the remittances made within a period of 15 days from the date of receipt of a copy of this judgment. The 2nd respondent shall after perusal of the records, issue a statement to the petitioner showing the correct amount due, if any, from the petitioner, within three months from the date of receipt of the statement of the petitioner. Further recovery proceedings shall be -3- W.P.(C).No.21608/2007 kept in abeyance, till a final decision is taken in the matter by the 2nd respondent. Writ petitioner is disposed of as above. HARUN-UL-RASHID, Judge. kcv.