BALAN Vs. TAHSILDAR

JUDGEMENT

(1.) Petitioner was contractor of toddy shops. He had liability to pay contribution towards Kerala Toddy Workers Welfare Fund. It was not paid in time. That resulted in requisition by the Kerala Toddy Workers Welfare Fund Board to the District Collector to initiate revenue recovery proceedings against the petitioner. Request was made on 11.9.93. There upon, Ext. P8 demand notice was issued on 22.11.93. Even before that the petitioner remitted the entire amount due towards Toddy Workers Welfare Fund Board on 9.11.93. The Toddy Workers Welfare Fund Board does not have a case that any amount is due from him. But the petitioner is further made liable by the revenue authorities for the collection charges in terms of R.5 of the Kerala Revenue Recovery Rules. As per the said rules, collection charges at 5% shall be paid, on the arrears collected. In this case, no arrears had been collected by the revenue recovery officials. Therefore, the petitioner does not have the liability to pay collection charges. The grievance of the petitioner is confined only to the collection charges.