JOSEPH JOHN Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER challenged exhibit P6 demand notice issued for payment of an amount of Rs. 29,223. 22 as arrears for the period from 1971-72 to 1975-76. The petitioner had been assessed to sales tax for these years. The arrears certified for recovery under the Revenue Recovery Act was an amount of Rs. 58,205. 96, which included sales tax for the aforesaid period and penal interest thereon. On 9th January, 1986 Tahsildar certified in exhibit P1 that the petitioner has already remitted Rs. 34,205. 96. The balance of Rs. 24,000 had been remitted by the petitioner as per exhibits P2 to P5, the last payment being on 31st March, 1987. According to the petitioner exhibit P6 notice issued, after such payment, is illegal and the proposed action under the Revenue Recovery Act is unwarranted.

(2.) IN the counter-affidavit filed on behalf of the second respondent it is stated that District Collector has advised for recovery by letter No. B4-52655/82 dated 23rd November, 1982 of a sum of Rs. 58,205. 96 inclusive of penal interest of Rs. 10,101. 73. The defaulter has remitted a sum of Rs. 34,205. 96 till 9th January, 1986. The petitioner had also remitted Rs. 24,028. 00 from 20th March, 1986 to 31st March, 1987. Thus a total amount of Rs. 58,233. 96 has been realised from him. It is further stated that the penal interest towards the tax was worked out only up to the date of issuance of the revenue recovery certificate, i. e. , 24th September, 1982 by the assessing authority. Penal interest accrued on the tax from 24th September, 1982 till the clearance of tax arrears has also to be collected. Accordingly exhibit P6 notice was issued to the petitioner. The amount of Rs. 29,223. 22 is made up of tax Rs. 8,195. 22 plus penal interest of Rs. 21,028. Exhibit P6 notice is issued by the second respondent as the amount recoverable being balance tax and penal interest.