IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 36563 of 2005(C) -------------------------- PETITIONER: ------------ M/S.MARINE INDIA EXPORTS (P) LTD., POST BOX NO.886, KOCHANGADI, KOCHI REPRESENTED BY ITS MANAGING PARTNER S.M.MANSOOR. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENTS: ------------- 1. SALES TAX OFFICER-II, 2ND CIRCLE, MATTANCHERRY. 2. DEPUTY TAHSILDAR (RR), KOCHI. 3. VILLAGE OFFICER, FORT KOCHI. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT PASSED BY R1 DT.30.4.2005 FOR THE YEAR 2000- 2001. P2: .DO. 2001-02. P3: TRUE COPY OF NOTICE DT.19.12.2005 OF R2. P4: .DO. .DO. P5: .DO. DT.24.10.2005 OF R1. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.36563 of 2005 .................................................................... Dated this the 6th day of June, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of interest demanded for the two years 2000-2001 and 2001-2002. Government Pleader submitted that interest is payable by virtue of latest Division Bench judgment of this court in S.T.R.V. No.339/2003. Since the judgment is recently pronounced and W.P. was filed in 2005, W.P. is disposed of directing the first respondent to verify the period for which demand is raised and the default based on which petitioner is called upon to pay interest. If the interest charged is in accordance with the law declared by the Division Bench, then recovery can be continued. However, on the other hand if there is any mistake or wrong levy, first respondent will rectify the same in rectification proceedings under Section 43 of the KGST Act ignoring limitation. The petitioner will produce copy of this judgment and that of the above Division Bench judgment for the first respondent to issue confirmation based on the above direction to the second respondent, which should be done within three weeks from now. The stay granted during 2 pendency of W.P. is vacated leaving freedom to the respondents to proceed for recovery subject to correction, if any carried out by the first respondent as directed above. C.N.RAMACHANDRAN NAIR Judge pms