2014 (10) TMI 92

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....eader JUDGMENT The petitioner is aggrieved by Exhibit P6 notice issued for realisation of arrears, being the turnover tax under the Kerala General Sales Tax Act, 1963 [for brevity "KGST Act"] for the year 2009-10. 2. The assessment and the demand are not disputed. Revenue recovery proceedings were initiated as per Exhibit P2. The petitioner approached this Court with Exhibit P3, wherein i....

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....t before the Inspecting Assistant Commissioner, who is the Recovery Officer. 3. The petitioner is aggrieved by Exhibit P6, which demands more amounts as interest and collection charges coming to Rs. 82,824/-. In fact, when a rectification was made as per Exhibit P4, the earlier revenue recovery notice cannot at all be continued. If the petitioner had not paid the amounts as per the instalments ....

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....er Exhibit P4 and definitely future interest could be computed as per the appropriation made under Section 55C and a statement issued to that extent of the payments made in instalments. Hence, subsequent to Exhibit P4, when instalments are made, as directed in Exhibit P3; first the interest due should be satisfied. While any portion of the interest remains due, the tax demand would carry interest.....

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....emand as per the revenue recovery proceedings initiated earlier only on account of having not been given proper credit for the payments made in the subject year. The allegations stood proved by the rectified order [Exhibit P4] passed. In such circumstance, it cannot be said that the revenue recovery proceedings were proper. It is also to be noticed that a Division Bench of this Court in Vijayan N.....