SWAROOPA K.P. Vs. STATE OF KERALA,

JUDGEMENT

(1.) THE main grievance projected in the above Writ Petition is against the sustainability of the action pursued by the departmental authorities in seeking to release the amount stated as in arrears resorting to the relevant provisions under the Revenue Recovery Act, despite the fact that 'it is a time barred debt', according to the petitioner. It is also pointed out by the learned Counsel for the petitioner that appeals were actually pending consideration before the appellate authority/Deputy Commissioner Appeals, Agricultural Income Tax and Sales Tax, Kozhikkode for about 10 years and that for effecting 'fresh assessment' in tune with the direction given by the appellate authority, it took another three years. The grievance of the petitioner is that, because of the inordinate delay on the part of the departmental authorities in finalising the proceedings, huge liability by way of interest has been resulted and conveniently shifted to the shoulders of the petitioner, which is not correct or sustainable.

(2.) THE learned Government Pleader, referring to the statement filed before this Court, seeks to rebut the contentions of the petitioner and seeks to sustain the impugned action. The plea of limitation raised by the petitioner is also stated as not correct or sustainable.

(3.) HOWEVER , the contention taken by the petitioner that there is absolutely no justification for penalizing the petitioner, for the delay incurred on the part of the departmental authorities in finalizing the proceedings, appears to be of some force; though it cannot be said that the department is solely responsible for the same. The learned Government Pleader submits that, before fixing the same, it is very much necessary to advert to the actual facts and figures and hence has to be considered by the concerned appellate authority, who is not a party to the present proceedings.