M/S. S.B. Tex vs The Commercial Tax Officer, Wadakkanchery, Pin - 680582 and Inspecting Assistant Commissioner, Department Commercial Taxes, Thrissur, Pin - 680004

P.R. Ramachandra Menon, J.—The petitioner is challenging Exts.P1 and P2 assessment orders in respect of the assessment years 2007-08 and 2008-09 respectively, passed by the first respondent on many a ground. When the matter is taken up for consideration, the learned Counsel for the petitioner submits that the petitioner does not intend to press any of the grounds raised in this writ petition and the only relief now pressed before this Court is to permit the petitioner to clear the liability by way of reasonable installments. Reliance is also sought to be placed on the similar course pursued by the Government vide Ext.P5 Government Order in the case of some other establishments. Heard the learned Government Pleader as well.

Considering the facts and circumstances and also the extent of liability involved, the petitioner is permitted to clear the liability flowing from Exts. P1 and P2, demanded as per Exts. P3 and P4, by way of ''8'' Equal Monthly Installments to the second respondent, the first of which shall be effected on or before 10.08.2012, to be followed by similar installments to be effected on or before the 10th of the succeeding months. Subject to the above, the recovery proceedings pursuant to Exts. P3 and P4 shall be kept in abeyance. It is made clear that if any default is committed by the petitioner in effecting the installments as above, the respondents will be at liberty to proceed with further steps for realisation of the amount in a lump from the stage where it stands now.

In view of the decision rendered by this Court as per the decision in Cochin Port Trust vs. State of Kerala and others [2008 (1) ILR 718], holding that ''Collection charges'' under Rule 5 cannot be levied when the provisions of Revenue Recovery Act are invoked for the purpose of recovering amounts which are due to the Government by way of a statutory levy and that collection charges can be levied when amounts are sought to be recovered on behalf of the institution either notified u/s 71 of the Revenue Recovery Act or which are otherwise enabled or empowered. This Court finds that no recovery charges/collection charges are liable to be paid by the petitioner.

The writ petition is disposed of.