(1.) Petitioner has filed this writ petition challenging Exhibit P4 demand raised by the Deputy Tahsildar (RR), Office of the Deputy Tahsildar, Kerala Financial Corporation, Kozhikode, respondent No.2, whereby the petitioner was directed to remit collection charges at the rate of 7.5% and 1% towards service charges amounting to Rs.88,565.00 as per the provisions of the Kerala Revenue Recovery Act, 1968 ('Act, 1968' for short) and the rules thereto.
(2.) The primary contention advanced by the petitioner is that since the loan transaction was settled after initiating the revenue recovery action as per the provisions of the Act, 1968, he is not liable to pay 7.5% collection charges.
(3.) Brief material facts for the disposal of the writ petition are as follows: