IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH JANUARY 2008 / 18TH POUSHA 1929 WP(C).No. 37389 of 2004(A) ---------------------------------------- PETITIONER: -------------------- A.V.M. CATTLE & POULTRY FEEDS PUDUNAGARAM, PALAKKAD DISTRICT, REPRESENTED BY ITS PARTNER, MOHAMMED ZIAUDIN. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT) III SPECIAL CIRCLE, PALAKKAD. 2. TAHSILDAR (R.R.), CHITTUR, PALAKKAD. 3. VILLAGE OFFICER, PUDUNAGARAM, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SMT. SMITHA SUKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.37389/2004 A APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1999-2000 DTD.22/04/2002. EXT.P2: COPY OF THE JUDGMENT IN O.P.NO.7908/2003 DTD. 11/03/2003. EXT.P3: COPY OF THE NOTICE ISSUED BY 3RD RESPONDENT DTD. 19/12/2003. EXT.P4: COPY OF THE JUDGMENT IN WP(C) NO.27522/03 DTD. 28/08/2003. EXT.P5: COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT, DTD. 27/03/2004. /TRUE COPY/ P.A.TO JUDGE Kss C.N.RAMACHANDRAN NAIR, J. ========================= W.P.(C)NO.37389 OF 2004 ========================= Dated this the 8th day of January 2008 JUDGMENT Petitioner challenges demand of collection charges for the tax paid by him. Since tax was remitted by the petitioner voluntarily though in recovery proceedings and no property was attached and sold, there will be a direction to the respondents not to recover any collection charges from the petitioner. Therefore the demand of collection charges vide Ext.P3 is quashed. However, so far as demand of interest is considered, it is seen that the payment is made under the settlement scheme under Section 23B of the KGST Act. The first respondent is directed to verify whether the settlement is in accordance with the statutory provisions. However, if any amount is payable towards interest or otherwise, the first respondent will issue proceeding with details. Petitioner can challenge the same if he has any grievance. C.N.RAMACHANDRAN NAIR, JUDGE css/