IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 14TH NOVEMBER 2008 / 23RD KARTHIKA 1930 WP(C).No. 27234 of 2007(P) -------------------------- PETITIONER(S): --------------- T.M.SHAJI, THENAMMAKKAL HOUSE, KANJIRAPPALLY,(PROPRIETOR, AISHA RUBBER, KANJIRAPPALLY, KOTTAYAM DIST. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, KOTTAYAM DISTRICT. 2. DY.COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. 3. COMMISSIONER OF COMMERCIAL TAXES, VIKAS BHAVAN P.O., THIRUVANANTHAPURAM-695 033. 4. DY.TAHSILDAR (REVENUE RECOVERY) KANJIRAPPALLY. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER DT.24.11.2005 OF R1. P2: COPY OF REVISION ORDER DT.14.6.2006 OF R2. P3: COPY OF REVISION PETITION. P4: COPY OF ARGUMENT NOTE FILED BEFORE R3. P5: COPY OF DEMAND NOTICE DT.7.7.06 UNDER RR ACT. P6: COPY OF JUDGMENT DT.15.9.06 IN W.A. 1679/2006. P7: COPY OF RECEIPT DT.5.10.06 ISSUED BY RR AUTHORITIES. P8: COPY OF ORDER DT.7.5.07 OF R3. P9: COPY OF ORDER DT.3.3.07 OF FIRST APPELLATE AUTHORITY. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.27234 of 2007 .................................................................... Dated this the 14th day of November, 2008. JUDGMENT Challenge is against penalty proceedings issued under Section 45A of the KGST Act. During pendency of the W.P. petitioner settled liability under OTS scheme. However, this court vide interim order dated 13.9.2007 granted conditional stay against recovery proceedings on payment of one third of the balance outstanding within one month from the date of the order. Counsel submitted that petitioner has made payment under interim order. However, according to him, the payment so made is in excess of the amount payable under OTS scheme. Therefore, the prayer is for direction to respondents to adjust payments made pursuant to interim order towards payment under the OTS scheme. This prayer cannot be allowed because but for the interim order, recovery would have been made and in that event, full penalty would have been recovered from the petitioner and petitioner has no case that such amounts will be repayable under OTS scheme presently in force. Therefore, this prayer is rejected. However, if payment made is sufficient or in excess of the payment due under OTS scheme for settlement of liability, there will be direction to the 2 respondents to treat such payment as sufficient compliance of the OTS scheme. It is made clear that if excess is found paid under interim orders of this court, petitioner shall not be entitled to refund or adjustment against other demands. W.P.(C) is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms