THRISSUR CORPORATION REPRESENTED BY SECRETARY Vs. STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY

JUDGEMENT

(1.) The aforecaptioned Writ Petition (Civil) has been filed by the Thrissur Municipal Corporation challenging the impugned the revenue recovery proceedings as per Exts.P-8 and P-9 notices dated 27.11.2013 issued by the 6th respondent Deputy Tahsildar (Revenue Recovery), Thrissur, calling upon the petitioner Corporation to remit an amount of Rs.25, 88, 46, 303/- towards the arrears of electricity duty and penal interest thereon for the periods 1974-75 to 2011-12. According to the petitioner, the impugned demand notices have been issued without proper appreciation of the factual aspects regarding the amounts already remitted by the petitioner Corporation and overlooking the request of the Corporation to provide reconciliation statements showing the amounts outstanding. The petitioner would contend that the amounts claimed under the demand notices are erroneous and wrong and that arrear amount for the period 1974-82 as pointed out by the Electrical Inspectorate, coming to Rs.13, 21, 926/- was remitted by the petitioner Corporation on 20.1.2007 and that an amount of Rs.42, 341/- is stated to be still outstanding towards the said arrears, which has already been cleared and interest of Rs. 2, 13, 399/- has been claimed as outstanding. The petitioner would further submit that they had remitted an amount of Rs. 1, 60, 64, 046/- towards balance for the year 2011-12 and that the said amount remitted has not been reckoned in the arrear list and that some other amounts have also been not seen reckoned in the list and that substantial variation and omissions are seen in the list with regard to the amounts actually remitted and the amounts contained in the list. Hence the petitioner Corporation through its Mayor has preferred Ext.P-7 representation dated 20.11.2013 before the Government in the Power Department requesting to effect reconciliation between the amounts remitted and the amounts due. That in the meanwhile coercive steps were being taken by the 6th respondent pursuant to Exts.P-8 and P-9 demand notices.

(2.) It is also averred by the petitioner that, in the letter forwarded by the 4th respondent Chief Electrical Inspector the reason for claiming huge amount of arrears is because of computation of duty at commercial rate for the electrical energy lost due to 'line loss' and that in Ext.P-7 representation dated 20.7.2013, which is pending consideration, the petitioner has explained in detail as to how the levy of duty on line on electricity lost by power loss amounts to mulcting double penalty on the petitioner Corporation and that this in turn, detrimentally affects the interests of the consumers, who are residing within the territorial limits of the Thrissur Municipal Corporation, etc. It is in the light of these factual averments that the petitioner has filed the instant Writ Petition (Civil) on 6.12013 with the following prayers:

(3.) Heard Sri.Santhosh P.Poduval, learned counsel appearing for the Thrissur Corporation and Sri.Saigi Jacob Palatty, learned Senior Govt. Pleader appearing for the respondent State authorities.