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Judgment
T.R. Ravi, J
The writ petition has been filed praying for a direction to respondents 2 and 3 to intimate the amount payable by the petitioner towards full and final settlement of property tax for the buildings up-to-date and to grant all benefits including reduction of property tax payable for buildings lying idle/closed. There is also a prayer for quashing Exts.P1 to P59 and P61.
A statement has been filed by the Standing Counsel for the 2nd respondent, wherein it is stated that if the petitioner is willing to pay Rs.80,91,228/- towards the arrears of tax payable for the financial year 2013 first half to 2022 second half, as a One Time Settlement, the respondent will waive off the interest amounting to Rs.42,48,435/-.
The petitioner however, has also a claim that while granting the One Time Settlement, the respondent should also waive off the penalty imposed.
The counsel for the respondent submitted that no such undertaking can be given since penalty is a different proceedings other than the assessment of tax.
The counsel for the petitioner in the above circumstances prayed that the petitioner may be permitted to avail the offer of One Time Settlement leaving open the question regarding penalty.
The writ petition is hence disposed of directing the petitioner to pay a sum of Rs.80,91,228/- on or before 31.03.2023 and on the receipt of the said amount, the respondent shall treat the claim towards the tax as satisfied by waiving of the interest portion of Rs.42,48,435/-. The rights of the petitioner as regards the claim for penalty are left open to be challenged in appropriate proceedings.