https://www.taxtmi.com/caselaws?id=753772 Collection charges under the Kerala Revenue Recovery Act and Rules are not leviable when tax and penalty dues are paid after revenue recovery notice alone and before any coercive step, such as attachment or sale, is taken. The scheme distinguishes mere demand or notice from actual recovery action, and the earlier Division Bench view applied that distinction to bar collection charges where payment followed notice only. A later ruling on notified institutions under Section 71 did not alter that position for Government tax dues paid voluntarily after notice without coercive process. The demand for collection charges was therefore unsustainable. en-us Thu, 30 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753772 Collection charges under the Kerala Revenue Recovery Act and Rules are not leviable when tax and penalty dues are paid after revenue recovery notice alone and before any coercive step, such as attachment or sale, is taken. The scheme distinguishes mere demand or notice from actual recovery action, and the earlier Division Bench view applied that distinction to bar collection charges where payment followed notice only. A later ruling on notified institutions under Section 71 did not alter that position for Government tax dues paid voluntarily after notice without coercive process. The demand for collection charges was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753772