IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 9744 of 2005(I) ------------------------- PETITIONER: ------------ JOHNCY ANTONY, PROP.SOUTHERN POLYMERS & CHEMICALS, VADACKAL, ALLEPPEY. BY ADV. SRI.C.J. XAVIER RESPONDENTS: RESPONDENTS ------------------------ 1. THE SALES TAX OFFICER I, I CIRCLE, ALLEPPEY. 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), AMBALAPUZHA TALUK, ALLEPPEY BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF R.R. NOTICE ISSUED FOR THE YEAR 98-99 DT.22.12.01. P2: .DO. FOR 99-2000 AND 2000-2001 GST & CST DT.21.3.02. P3&P4: TRUE COPY OF SALES TAX ASSESSMENT ORDER (KGST) & (CST) DT.18.3.2003 (98-99). P5&P6: .DO. DT.29.3.2003 (YEAR 99-2000). P7&P8: .DO. DT.31.3.2003 (YEAR 2000-2001). P9: TRUE COPY OF STATEMENT SHOWING THE DATE WAR DETAILS OF TAX RECOVERED BY RECOVERY AUTHORITIES FURNISHED BEFORE R1. P10: TRUE COPY OF LETTER DT.14.3.2005 ADDRESSED TO R2 SEEKING CLARIFICATION OF CALCULATION OF INTEREST. P11: TRUE COPY OF LETTER DT.16.3.2005 ADDRESSED TO R1 ON ABOVE LINE. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.9744 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT The petitioner is challenging demand of interest along with assessment orders Exts.P3 to P8 issued for the assessment years 1998-99 to 2000-2001 (both KGST and CST). Petitioner's case is that Section 23(3A) has no application for these periods and therefore, interest is not payable for delayed payment of tax. However, Government Pleader submitted that if tax due under the return is not paid along with monthly return, interest is payable under Section 23(3) itself. A Division Bench of this court has recently decided the matter in STRV No.339/2003. Since the Assessing Officer has not considered petitioner's objections in as much as interest is computed along with determination of tax for the assessment year, W.P. is disposed of directing the petitioner to file rectification application against the assessment orders under Section 43 of the KGST Act, if interest is not payable according to them under Section 23(3A) or 23(3) of the Act. If applications are filed within two weeks from date of receipt of copy of this judgment along with copy of judgment, there will be direction to the officer to consider petitioner's objections and go through the judgment in the 2 abovereferred S.T.R.V. and pass orders after issuing notice and after giving opportunity to the petitioner to furnish written objection and for hearing. The Assessing Officer is directed to pass orders on the interest question for all the years within a period of three months from today. The petitioner will produce copy of this judgment, take notice and co-operate in the adjudication proceedings. Interim orders issued by this court will continue for three months from now and thereafter recovery will be made for the interest determined by the officer. C.N.RAMACHANDRAN NAIR Judge pms