S.Mangalan vs The District Collector
2023 Latest Caselaw 9741 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
   WEDNESDAY, THE 13TH DAY OF SEPTEMBER 2023 / 22ND BHADRA, 1945
                       WP(C) NO. 29932 OF 2023
PETITIONER:

          S.MANGALAN
          AGED 72 YEARS
          SAROJA MANDHIRAM, KADAKKAVUR, CHIRAYINKEEZHU,
          THIRUVANANTHAPURAM, PIN - 695306
          BY ADV M.R.SARIN


RESPONDENTS:

    1     THE DISTRICT COLLECTOR
          COLLECTORATE, THIRUVANANTHAPURAM, 2ND FLOOR, CIVIL
          STATION BUILDING, CIVIL STATION ROAD,
          THIRUVANANTHAPURAM, PIN - 695043
    2     THE THASILDAR
          TALUK OFFICE, MINIL CIVIL STATION, CHIRAYINKEEZHU,
          THIRUVANANTHAPURAM, PIN - 695101
    3     THE VILLAGE OFFICER
          KADAKKAVUR VILLAGE OFFICE, ATTINGAL,
          THIRUVANANTHAPURAM, PIN - 695306
    4     THE SALE TAX OFFICER
          OFFICE OF SALE TAX OFFICER , ST OFFICE MINI CIVIL
          STATION ATTINGAL THIRUVANANTHAPURAM, PIN - 695306
    5     THE VILLAGE OFFICER
          ATTINGAL VILLAGE OFFICE, ATTINGAL, THIRUVANANTHAPURAM,
          PIN - 695101



          ADV.RESHMITA RAMACHANDRAN -GP



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.29932 of 2023
                                         2



                               JUDGMENT

Dated this the 13th day of September, 2023

1. Heard Sri.Sarin Panickar, learned counsel

for the petitioner as well as Ms.Reshmitha

Ramachandran, learned Government Pleader

appearing for the respondents.

2. This writ petition has been filed under

Article 226 of the Constitution of India impugning

Ext.P1 and Ext.P4 notices for recovery of the Sales

Tax dues against the petitioner along with interest

and collection charges for the period from

31.08.2022 to 11.08.2023 for sale of Indian Made

Foreign liquor by the petitioner for which he has

been granted license.

3. After some arguments, learned counsel for

the petitioner submits that the petitioner is ready to

make payments in instalments as per the provisions

of Rule 30(B) of the Kerala General Sales Tax WP(C) No.29932 of 2023

Rules,1963 and under Section 23(3) of the Kerala

General Sales Tax Act.

4. The learned counsel for the petitioner

submits that outstanding tax amount is

Rs.1,29,58,830/- with interest of Rs.14,69,851/- and

collection charge of Rs.10,82,151/- with processing

cost of Rs.170/- (Total of Rs.1,55,11,002/-) as per the

notice dated 11.08.2023. The petitioner moved an

application to the District Collector praying that the

petitioner should be allowed to pay the outstanding

tax amount with interest in fifty instalments. Under

the provisions of the Kerala General Sales Tax Act

and Rules, the District Collector has no authority or

power to grant instalments for payment of the tax

dues. The Kerala General Sales Tax Acts and Rules

empowers the assessing authority ie.,the Sales Tax

Officer to grant 6 instalments as per the provisions

of Rules 30(B) of the KGST Rules.

5. In view thereof, the petitioner is permitted

to move an application before the 4 th respondent for WP(C) No.29932 of 2023

availing 6 instalments as per the provisions of Rules

30(B) of the KGST Rules within a period of ten days

from today. If such an application is filed by the

petitioner, the 4th respondent is directed to take a

decision on the application in accordance with law

within a period of 15 days thereof. For a period of

one month, the impugned notices shall not be

implemented.

6. With the aforesaid directions, the present

writ petition stands finally disposed of.

Sd/-

DINESH KUMAR SINGH

JUDGE AP WP(C) No.29932 of 2023

APPENDIX OF WP(C) 29932/2023

PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED ON 11.08.2023 UNDER SECTION 36 OF REVENUE RECOVERY ACT Exhibit P1(a) THE TRUE OF ENGLISH TRANSLATION OF THE EXTP

Exhibit P2 THE TRUE COPY OF MEDICIAL CERTIFICATE ISSUED BY DR. SHINE SADASIVAN, MD DNB (GASTRON), CLINICAL PROFESSOR AND HEAD OF THE DEPARTMENT, DEPARTMENT OF GASTROENTEROLOGY, AMRITA INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE, KOCHI DATED OB 18.08.2023 Exhibit P3 THE TRUE COPY OF REPRESENTATION LETTER FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED ON 05.09.2023 Exhibit P3(a) THE TRUE OF ENGLISH TRANSLATION OF THE EXTP

Exhibit P4 THE TRUE COPY OF LETTER ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT DATED 16.08 .2023 Exhibit P4(a) THE TRUE OF ENGLISH TRANSLATION OF THE EXTP