2009 (11) TMI 869

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..... The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-This writ appeal is filed against the judgment of the learned single judge(1) upholding the adjustment of payment made by the appellant towards the arrears of tax and interest due for the assessment years 1994-95 to 2000-01, first towards interest in terms of section 55C(1) of the Kerala General Sales Tax Act, 1963 (for s....

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....ler or other person has paid any amount towards tax or any other amount and such payment has been set off towards the principal amount prior to the coming into effect of this section, no recomputation of such payment shall be made under sub-section (1)." Admittedly, the appellant was in arrears of tax for the assessment years 1994-95 to 2000-01 and they made payment on November 19, 2002. The conte....

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....01 wherein the entire payments made by the appellant were adjusted towards the accrued interest under section 55C of the Act. Before the learned single judge(1), the appellant relied on sections 59 and 60 of the Contract Act by which the debtor is entitled to request the creditor to adjust payment against any of the debts due and if the creditor receives the payment, the request stands accepted. T....

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.... tax arrears which are governed by statutory provisions. Therefore, the learned single judge See page 539 supra. rightly rejected the appellant's claim based on sections 59 and 60 of the Indian Contract Act. The next contention raised by the appellant is that section 55C cannot apply to the arrears of tax due for the periods prior to the coming into force of the said provision, viz., Januar....