THYAGARAJAN Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The petitioner is the Director of a private limited company by the name M/s.Raj Residency. This writ petition is filed by him, being aggrieved by the demand of collection charges under Kerala Revenue Recovery Act, in respect of the recovery affected from the amount received by the petitioner as compensation for acquiring the immovable property of the petitioner under the provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013. Such recovery was affected for realizing the arrears of tax payable by the Company named above.

(2.) The facts that led to the filing of this writ petition are as follows:

(3.) Accordingly, the said amounts were released after withholding Rs.50,00,000.00. Subsequently, the Company settled the remaining tax arrears, by availing the Amnesty Scheme and the amount so paid as per the settlement was Rs.1,19,906.00. Thus, the entire tax liability of the assessee company, in which the petitioner was the Director, was settled, by way of adjustment of land acquisition compensation and also by direct payment to the Tax Department. In the writ petition, the petitioner had furnished the details of the payments effected, in a tabular form, which are as follows: