DEPUTY COLLECTOR (RR) AND OTHERS Vs. APPU JOSE

JUDGEMENT

(1.) This appeal has been remitted back to this Court by the Supreme Court for fresh disposal, in accordance with law, with the following observations:

(2.) The writ petition was filed challenging Exts. P-2 and P-4 by which petitioners were called upon to remit 7.5% on Rs. 14,00,000 which was paid by the petitioner before availing the OTS facility and calling upon the petitioner to pay 1% service tax on Rs. 72 lakhs.

(3.) According to the petitioners, they availed a loan from Kerala Financial Corporation (for short 'KFC'). They further availed One Time Settlement (for short 'OTS') facility by which they remitted Rs. 72 lakhs. When the title deeds were not returned, he filed W.P.C. No. 8739/2009 before this Court which was disposed of by judgment dated 22-5-2009 observing that the issue regarding collection charges which are liable to be paid by the petitioners is left open and will be subject to the result in W.P.C. No. 23991/2005. It is stated that the said case was decided on 18-8-2009 declaring that collection charges are not leviable. The said judgment is reported in Malabar Organics Ltd. Vs. State of Kerala 2009 (4) K.L.T. 328. It is contended that a notice dated 25-8-2009 came to be issued by KFC calling upon the petitioners to pay collection charges, which is impugned.