TIRUNELVELI (SEPARATE) 55 KADAMBUR AGRICULTURAL CO-OPERATIVE SOCIETY BANK LIMITED BY ITS SECRETARY KOVILPATTI TALUK TUTICORIN Vs. JEYARM

JUDGEMENT

(1.) THE Appellant/Respondent has preferred this Appeal, as against the order dated 18/6/2009 in W.P.(MD) No.254 of 2007 passed by the learned Single Judge in allowing the writ petition and setting aside the demand of the Respondent in collecting BPSC on the belated payment of arrears on E-tax of Rs.2,34,308.

(2.) THE Respondent/Petitioner has filed the Writ of Certiorari in calling for the records pertaining to the Bill raised including the Belated Payment of Surcharge of Rs.2,34,308/- for the period from 6/02 to 8/04 at the rate of 18% in the Bill dated 30/12/2006 of the Appellant/Respondent and to quash the same in so far as the demand of Belated Payment of Surcharges are concerned.

(3.) THE Learned Single Judge, while allowing the writ petition on 18/6/2009 in the order has among other things observed that "the licencee acts as a collecting agent for the Government and ultimate recipient of tax is the Government and the Government alone can impose any interest on the belated payment of the Electricity Tax."