K P S ELANGO Vs. DISTRICT COLLECTOR SALEM

JUDGEMENT

(1.) WITH the consent of the learned counsels appearing on either side, the writ petition is taken up for final disposal.

(2.) IT is submitted by the petitioner that the third respondent had conducted an auction for the fishing right in S. Papparapatti Village, Attayampatti Taluk , Salem District, for the period from 1. 7. 2006 to 30. 6. 2007. The petitioner was the successful bidder and he had paid the bid amount of Rs. 4 ,55,000 /- and as such the said auction was confirmed in his favour by the first respondent.

(3.) IN such circumstances, the impugned proceedings of the third respondent, Na. Ka. No. 3941/2005/a2, dated 12. 12. 2006, is set aside to the extent it levies sales Tax at 12% amounting to Rs. 54,600/- and Surcharge at 20% amounting to Rs. 10,920/- for a total amount of Rs. 65,520/- and the petitioner is permitted to pay the remaining amount of 4,55,000/-, along with 10% of the said amount for renewal of lease for the year from 1. 7. 2007 to 30. 6. 2008, and on such payment being made, the third respondent is to pass appropriate orders thereon, within a period of four weeks thereafter.