BABY ANTONY Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) PETITIONER is a registered dealer under the Kerala Value Added Tax Act, 2003 (KVAT Act) as well as Kerala General Sales Tax Act (KGST Act). For the years 2005-06, 2006-07 and 2007-08, penalty was imposed against the petitioner under Section 45 A of the KGST Act. The orders of penalty was challenged in appeal and pursuant to directions issued by the appellate authority certain modifications were granted. At present, recovery steps has been initiated under the provisions of the Kerala Revenue Recovery Act for realizing the balance amount. Exts.P1 to P6 are notices issued under Section 7 and 34 of the Kerala Revenue Recovery Act.

(2.) THE petitioner had approached this Court on an earlier occasion and as per directions issued by this Court he had remitted as sum of Rs.9 lakhs. Subsequently the sales tax appellate Tribunal had granted some relief in the second appeals. Accordingly the first respondent had revised the demand and Exts.P7 to P9 are the proceedings issued finalizing the balance amount. THE petitioner had approached the first respondent by submitting Ext.P10 application seeking permission for payment of the balance amount in instalment, expressing financial difficulties in effecting payment of the amount due in a lump sum. Grievance of the petitioner is that without considering Ext.P10 request coercive steps of recovery is now being pursued.

(3.) IT is made clear that the recovery of collection charges if any due shall be kept in abeyance till a final decision is taken by the Hon'ble Supreme Court in the matter which is pending disposal on the issue regarding sustainability of collection charges. IT is made clear that the petitioner will be free to remit the amount before the first respondent.