1987 (8) TMI 437

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....e petitioner has already remitted Rs. 34,205.96. The balance of Rs. 24,000 had been remitted by the petitioner as per exhibits P2 to P5, the last payment being on 31st March, 1987. According to the petitioner exhibit P6 notice issued, after such payment, is illegal and the proposed action under the Revenue Recovery Act is unwarranted. 2.. In the counter-affidavit filed on behalf of the second respondent it is stated that District Collector has advised for recovery by letter No. B4-52655/82 dated 23rd November, 1982 of a sum of Rs. 58,205.96 inclusive of penal interest of Rs. 10,101.73. The defaulter has remitted a sum of Rs. 34,205.96 till 9th January, 1986. The petitioner had also remitted Rs. 24,028.00 from 20th March, 1986 to 31st Mar....

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....x or the interest that accrued due, and the interest for the subsequent period is computed it is only fair and proper that the defaulter is given an opportunity to be heard regarding the quantum. 4.. Penal interest is levied under section 23(3) of the Kerala General Sales Tax Act which provides that if the tax assessed or any other amount due under the Act is not paid by any dealer within the time specified therefor in the notice of demand the dealer shall pay by way of penal interest in the manner prescribed, in addition to the amount due, interest at the specified rate. Rule 31 of the Kerala General Sales Tax Rules prescribes the mode of payment of penalty. The penal interest can be paid either separately or along with the tax. Sub-rul....