IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 RP.No. 521 of 2009() -------------------- AGAINST THE JUDGEMENT IN OP.9262/1999 .................... REVIEW PETITIONER(S): ORIGINAL PETITIONER ----------------------------------------- P.U.JAMES, 30/302A, POONITHURA, ERNAKULAM DISTRICT. BY ADV. SMT.S.K.DEVI RESPONDENT(S): RESPONDENTS -------------------------- 1. THE SECRETARY, CORPORATION OF COCHIN, KOCHI - 35. 2. THE REVENUE OFFICER, CORPORATION OF COCHIN, VYTTILA OFFICE, ERNAKULAM. 3. THE CHAIRMAN, TAXATION & FINANCE CORPORATION OF COCHIN, ERNAKULAM. BY ADV. SRI.S.RAMESH BABU, SC THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 25/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... R.P. No.521 of 2009 in O.P. No.9262 of 1999 .................................................................... Dated this the 25th day of June, 2009. ORDER Review is filed for direction to the respondent to waive late fee for the tax demand which was disputed in the O.P. Review petitioner's case is that tax was not paid because of the stay granted by this court. However, demand was sustained by this court and Writ Appeal filed was withdrawn. Since default continued even during period of stay and what was stayed was only recovery, I feel late fee which is nothing but interest demanded, should be reasonable. Review Petition is therefore disposed of directing the respondents to limit late fee or interest at the rate of 12% p.a. with direction to the petitioner to pay it within six weeks from now. C.N.RAMACHANDRAN NAIR Judge pms