Wp(C)/4245/2005 Of T.p.philipose v. The Agrl.income Tax & Sales Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 21ST NOVEMBER 2007 / 30TH KARTHIKA 1929 WP(C).No. 4245 of 2005(E) ------------------------- PETITIONER: ---------------- T.P.PHILIPOSE, THARAKUNNEL HOUSE, KOTHALA P.O., KOTTAYAM. BY ADV. SRI.PHILIP T.VARGHESE SRI.THOMAS T.VARGHESE RESPONDENTS: ------------------- 1. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, PEERMADE. 2. THE DEPUTY TAHASILDAR, (REVENUE RECOVERY), KOTTAYAM. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/11/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)NO.4245 OF 2005 APPENDIX EXT.P1:COPY OF ASSESSMENT ORDER 22330133/86-87 TO 1990-91 DTD 24.6.2004. DTD 24.6.2004. EXT.P2:COPY OF BOOKS RECEIPT FOR RS.10,342/- DTD 27.7.2004. EXT.P3:COPY OF THE OBJECTION DTD 28.7.2004 SUBMITTED BY THEPETITINER TO THE 1ST RESPONDENT.PETITINER TO THE 1ST RESPONDENT. EXT.P4:COPY OF THE NOTICE IN FORM NO.1 C2(2)3895/04 DTD 6.12.2004 ISSUED BY THE 2ND RESPONDENT. 6.12.2004 ISSUED BY THE 2ND RESPONDENT. EXT.P4(A):COPY OF THE NOTICE IN FORM NO.10 C2(2)3895/04 DTD 6.12.2004 ISSUED BY THE 2ND RESPONDENT.6.12.2004 ISSUED BY THE 2ND RESPONDENT. EXT.P5:COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DTD 21.1.2005.THE 2ND RESPONDENT DTD 21.1.2005. EXT.P6:COPY OF RECEIPT NO.778598 DTD 28.1.2005 ISSUED BYTHE 2ND RESPONDENT.THE 2ND RESPONDENT. TRUE COPY PA TO JUDGE. C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 4245 of 2005 ------------------------- Dated, this the 21[st] day of November, 2007 J U D G M E N T Petitioner is challenging recovery proceedings for recovery ofinterest due under AIT Act for the years 1986-87 to 1990-91.According to the petitioner, arrears have been paid and thereforeinterest is not payable. However, learned Government Pleader pointedout that arrears are paid only after one round of appeal and revision ofassessment and therefore, the interest is payable from the date oforiginal default. In any case, since petitioner is contesting liability andsince details of interest are not available, this writ petition is disposedof directing 1[st] respondent to compute the interest, if payable, afternotice to petitioner and after hearing his objections. First respondentshould give details of the demand outstanding, the period of default ordelay in payment the rate of interest payable with provisions of theAct under which it is charged on the petitioner to contest, if he sodesires. First respondent is directed to pass orders as above within aperiod of one month from receipt of this judgment. Interim orders ofstay granted by this Court will continue for a period of four monthsfrom now. Thereafter, demand will be based on revised orders issuedas above. (C.N.RAMACHANDRAN NAIR, JUDGE.)