IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 34163 of 2006(P) -------------------------- PETITIONER: --------------- M/S.HERCULES AUTOMOBILES INTERNATIONAL PVT.LTD., (FORMERLY M/S.NEW MOBILE CARS PVT.LTD.) C.C.S.B.ROAD, PALACE WARD, ALAPPUZHA-688 011, REPRESENTED BY ITS AUTHORISED SIGNATORY AND GENERAL MANAGER-OPERATIONS SRI.T.S.NANDA KISHORE. BY ADV. MR. V.P.SUKUMAR MR. JAIRAM.V.MENON RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY COLLECTOR, ALAPPUZHA. 3. THE TAHSILDAR (RR), ALAPPUZHA. 4. THE ASSISTANT COMMISSIONER (ASST.I), SPECIAL CIRCLE, ALAPPUZHA. BY SENIOR GOVERNMENT PLEADER MR. V. K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/08/2011ALONG WITH WP(C) NO. 27062 OF 2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) 34163 OF 2006 APPENDIX PETITIONER'S EXHIBITS : EXT. P1 : TRUE COPY OF CERTIFICATE OF INCORPORATION DATED 13.02.2006 ISSUED BY THE REGISTRAR OF COMPANIES KERALA. EXT. P2 : TRUE COPY OF DEMAND NOTICE NO. B4 - 603/05/ST DATED 30.08.2005 EXT. P2 (a) : TRUE COPY OF DEMAND NOTICE NO. B4-617/2005/ST DATED 14.10.2005 EXT. P2 (b) : TRUE COPY OF DEMAND NOTICE NO. B4-744/05/ST DATED 31.10.2005 EXT. P2(c) : TRUE COPY OF DEMAND NOTICE NO. B4 88/2006, 89/2006, 90/2006, 91/2006, 92/2006 ST DATED 28.01.2006 EXT. P2 (d) : TRUE COPY OF DEMAND NOTICE NO. B4 - 191/06/ST DATED 07.03.2006 EXT. P3 : TRUE COPY OF LETTER DATED 14.10.2005 OF THE DEPUTY TAHASILDAR (RR) ALAPPUZHA. EXT. P4 : TRUE COPY OF RECEIPT DATED 30.01.2006 ISSUED BY THE 3RD RESPONDENT. EXT. P4 (a) : TRUE COPY OF RECEIPT DATED 15.02.2006 ISSUED BY 3RD RESPONDENT. EXT. P4 (b) : TRUE COPY OF RECEIPT DATED 27.03.2006 ISSUED BY 3RD RESPONDENT. EXT. P5 : TRUE COPY OF RECEIPT DATED 30.09.2005 ISSUED BY 3RD RESPONDENT. EXT. P5 (a) : TRUE COPY OF RECEIPT DATED 15.10. 2005 ISSUED BY 3RD RESPONDENT. EXT. P5 (b) : TRUE COPY OF RECEIPT DATED 25.11.2005 ISSUED BY 3RD RESPONDENT. EXT. P5 (c) : TRUE COPY OF RECEIPT DATED 29.11.2005 ISSUED BY 3RD RESPONDENT. EXT. P6 : TRUE COPY OF REPRESENTATION DATED 18.02.2006 EXT. P6 (a) : TRUE COPY OF REPRESENTATION DATED 18.02.2006 /TRUE COPY/ P.A. TO JUDGE P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P (C) No . 34163 of 2006 and 27062 of 2007 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd August , 2011 JUDGMENT The issue involved in both these case is similar and hence they are dealt with together. 2. The petitioners are challenging the steps taken to recover the 'collection charges' in respect of the revenue recovery proceedings initiated against the petitioners in connection with the steps for realization of the sales tax arrears. 3. The learned counsel for the petitioners submits that the amount liable to be satisfied by the petitioners is 'public revenue due on land' and as such, no collection charges could have been collected. Reliance is sought to be placed on the decision rendered by this Court in Pullangode Rubber & Produces Co. Ltd. Vs. Inspecting Assistant Commissioner (2008 (1) KLT 752). It is also brought to the notice of this Court that, even though a Review Petition was filed therefrom, interference was declined and the review petition was dismissed. W.P. (C) No. 34163 of 2006 and 27062 of 2007 : 2 : 3. Heard the learned Government Pleader appearing for the respondents as well, who does not dispute the factual position and the law declared by the this Court in 2008 (1) KLT 782 (cited supra). In the said circumstances, the petitioners are entitled to succeed. Both the Writ Petitions are allowed and the impugned proceedings for recovery are set aside, as not sustainable. No cost. Sd/ P. R. RAMACHANDRA MENON, JUDGE kmd