IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 6TH OCTOBER 2010 / 14TH ASWINA 1932 ST.Rev..No. 96 of 2010() ------------------------ TA.263/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER(LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- N.J.MATHEW, NEELETTU HOMES, SASTHRI ROAD, KOTTAYAM. ADV. SRI.VIJAYAN. K.U. FOR R1 SRI.K.N.SREEKUMARAN FOR R1 THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 06/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 96 of 2010 -------------------------------------------- Dated this the 6th day of October, 2010 JUDGMENT Ramachandran Nair, J. Heard Government Pleader and counsel appearing for the respondent. Even though counsel for the respondent submitted that delay in payment of tax is not attributable to the assessee, we do not think we can consider the question because if interest is payable under the statute, irrespective of reason for delay, respondent has no escape from it. A Full Bench of this Court has considered the scope of Section 23(3A) in the decision in STATE OF KERALA V. WESTERN INDIA COSMETIC AND HEALTH PRODUCTS LTD., (2010) 1 K.L.T. 786 (FB), according to which delay in payment of tax attracts interest under Section 23(3A) whatever be the ground for the delay in payment of tax, and irrespective of whether it is attributable to the officer or the assessee. Therefore, so long as statutory provision stands as such, interest is payable for the delayed payment. Consequently the orders of the first appellate authority and that of the Tribunal are not sustainable. STRV 96 of 2010 2 However, if interest levied is not in accordance with Full Bench judgment, the Officer will make correction. Revision is allowed vacating the orders of the Tribunal and that of the first appellate authority, and by restoring the order of the assessing officer, subject to correction, if any, in terms of Full Bench judgment to be made by the Officer. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk STRV 96 of 2010 3