Kerala High Court
Merero Hotels And Resorts Private ... vs State Of Kerala on 5 April, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE EASWARAN S.
FRIDAY, THE 5TH DAY OF APRIL 2024 / 16TH CHAITHRA, 1946
WP(C) NO. 32831 OF 2018
PETITIONER:
M/S MERERO HOTELS AND RESORTS PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE PROVISIONS OF INDIAN
COMPANIES ACT, REPRESENTED BY ITS MANAGING DIRECTOR,
SMT.MERIN JOSE, MATHEW VIHAR, KOONAMTHAI,
EDAPPALLY P.O, KOCHI-24.
BY ADV
V.M.KRISHNAKUMAR
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN 695001.
2 THE DEPUTY TAHSILDAR (RR),
KERALA FINANCIAL CORPORATION,
ERNAKULAM, KALOOR, KOCHI PIN 682017
3 THE KERALA FINANCIAL CORPORATION,
BRANCH OFFICE, FINANCE TOWER, KALOOR,
KOCHI-682017, REPRESENTED BY ITS CHIEF MANAGER.
4 THE KERALA FINANCIAL CORPORATION,
VELLAYAMBALAM, THIRUVANANTHAPURAM, PIN 695033.
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS.
BIMAL K.NATH, SR.GOVERNMENT PLEADER
M.R.VENUGOPAL
DHANYA P.ASHOKAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32831 OF 2018 -2-
JUDGMENT
The present writ petition is filed seeking for a writ
of mandamus directing the first and third respondents to
refund an amount of Rs.17,26,150/- (Rupees Seventeen
lakh twenty six thousand one hundred and fifty only) and
Rs.3,10,680/- (Rupees Three lakh ten thousand six
hundred and eighty only) paid respectively towards the
revenue recovery commission and GST.
2. Admittedly by Ext.P1 the petitioner was offered
a settlement by the Kerala Financial Corporation under a
one time settlement scheme. The facts are not disputed
that the petitioner paid the aforesaid amount and closed
the loan account with Kerala Financial Corporation.
While the one time settlement was offered, admittedly
the petitioner was under revenue recovery proceedings
at the instance of Kerala Financial Corporation.
3. The learned counsel for the petitioner relies on
the decision of the Division Bench of this Court in
Deputy Tahsildar and Another Vs. Vijaya Builders
and Others (2016 (1) KHC 897) to contend that the
petitioner is not liable to pay 1% of the RR commission
when the claim is settled directly with the financial
institution. The learned Senior Counsel Smt.Dhanya P.
Ashokan as instructed by Sri.M.R.Venugopal takes this
Court through another Division Bench judgment in
Deputy Collector (RR) and Others v. Appu Jose
(2017 KHC 2715) wherein Kerala Revenue Recovery
Rules, 1968 was considered. She also points out that
Rule 5 of the Kerala Revenue Recovery Rules, 1968 was
not considered by the judgment of the Division Bench
referred to supra. She also refers to a judgment
rendered by this Court in Ali Haji K.C. Vs. District
Collector, Wayanad (2023 (1) KHC 552).
4. On the consideration of the contentions raised
across the bar, I find that the petitioner had paid
voluntarily the 1% of the commission which comes to
Rs.17,26,150/- (Rupees Seventeen lakh twenty six
thousand one hundred and fifty only). Rs.150/- (Rupees
One hundred and fifty only) is referable to the notice
charges. In so far as the claim of the petitioner for
refund of GST is concerned, I am afraid that this Court
cannot direct the Kerala Financial Corporation to refund
the said amount because it falls for the revenue recovery
charges and it is paid to GST Board and the same is
clarified by the learned Senior Counsel.
Admittedly, the revenue recovery proceedings were
pending when the one time settlement was offered by the
Kerala Financial Corporation. Therefore, the parties
were obliged to pay 1% of the revenue recovery charges
to the revenue authorities pursuant to the settlement. At
any rate, I find that the petitioner has agreed to that
while accepting the terms and conditions of one time
settlement. Therefore, the petitioner cannot later turn
around and contend that 1% of the RR charges has to be
excluded. Therefore, the prayer for refund is liable to be
declined. Accordingly, this writ petition is dismissed.
Sd/-
EASWARAN S.
JUDGE
vv
APPENDIX OF WP(C) 32831/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LETTER ISSUED BY THE
KERALA FINANCIAL CORPORATION DATED
13.8.2018
EXHIBIT P2 A COPY OF THE REPRESENTATION SUBMITTED
BY THE PETITIONER DATED 24.3.2018
EXHIBIT P3 TRUE COPY OF THE LETTER ISSUED BY THE
3RD RESPONDENT TO THE PETITIONER DATED
27.3.2018
EXHIBIT P4 TRUE COPY OF THE DEMAND DRAFT DATED
16.8.2018 ISSUED FOR THE REMITTANCE OF
RS 17,26,150/-
EXHIBIT P5 TRUE COPY OF THE DEMAND DRAFT DATED
16.8.2018 ISSUED FOR THE REMITTANCE OF
RS,3,10,680/-
EXHIBIT P6 TRUE COPY OF THE JUDGMENT REPORTED IN
2016(1) KHC 897
