IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 20TH OCTOBER 2011 / 28TH ASWINA 1933 WA.No. 1553 of 2011() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.25689/2011 .................... APPELLANT(S): -------------------- MUHAMMED ALI ALIAS ALI HAJI, AGED 54 YEARS, S/O.BAVA RAWTHER, BLOSSOM MANZIL, COYALMANNAM, ALATHUR, PALAKKAD DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENT(S): ----------------------- 1. THE DISTRICT COLLECTOR, CIVIL STATION, PALAKKAD 678 001. 2. THE TAHSILDAR, ALATHUR TALUK, TALUK OFFICE, ALATHUR, PALAKKAD-678 541. 3. K.I.BASHEER, SON OF KK IBRAHIM, AMBATTUPARAMBIL HOUSE, KUTHAMPILLY, THIRUVILWAMALA, THRISSUR DISTRICT – 680 582. R1 AND R2 BY SR.GOVT.PLEADER SMT.K.MEERA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, Ag. CJ. & P.S.GOPINATHAN, J ---------------------------------------------- W.A.No. 1553 of 2011 ---------------------------------------------- Dated this the 20th day of October, 2011 JUDGMENT Ramachandran Nair, Ag.CJ. The appeal is filed against the judgment of the learned Single Judge upholding recovery proceedings against the appellant including arrest warrant against him by the District Collector under Section 65 of the Revenue Recovery Act. 2. We have heard counsel for the appellant and the Government Pleader appearing for respondents 1 and 2, who, on our instructions, has found out that the arrears of motor vehicles tax payable by the appellant for the contract carriage is Rs.3,67,200/- and the surcharge payable is Rs.1,83,000/-. After hearing both sides, what we feel is that the appellant has a genuine difficulty to clear off the massive amount of arrears of tax. The District Collector passed orders under Section 65 of the Revenue Recovery Act for his arrest, because he has made WA.1553/11 2 certain investments in the name of his minor child and he has little income by way of rent. However, it is disclosed from the records that the appellant is now running a telephone booth for his livelihood. Considering the hardship of the appellant evidenced by records, we feel that even though the challenge against recovery proceedings including arrest do not warrant any interference, the appellant can be given waiver of surcharge, which is by way of interest for default, mostly attributable to the respondents for the delay in collecting the tax on time while the vehicle was in operation, provided the appellant pays the tax arrears. We, therefore, grant the following conditional relief to the appellant: I. The appellant is granted complete waiver of surcharge and the liability will stand limited to the tax amount, i.e., Rs.3,67,200/- without any future interest, provided the appellant clears the entire amount in 20 equal monthly instalments, i.e., at the rate of Rs.18,360/- payable on or before 15th of every month commencing from November, 2011. II. The appellant will, on or before 15th of every month commencing from 15.11.2011, remit the arrears before the Tahsildar, namely, second respondent without any collection WA.1553/11 3 charges and the second respondent will issue receipt for the same. The appellant will continue to pay the same without any default until the entire arrears are cleared. III.Revenue recovery proceedings including the arrest of the appellant will remain suspended for payment as above until entire arrears are cleared. In the event of more than two monthly defaults after payments for three months, the entire benefits granted under this judgment will stand automatically withdrawn and the Writ Appeal will stand dismissed and the respondent will then proceed with all recovery proceedings including arrest of the appellant, which was upheld by the learned Single Judge. The Writ Appeal is disposed of above. C.N.RAMACHANDRAN NAIR, ACTING CHIEF JUSTICE P.S.GOPINATHAN, JUDGE vgs