Marykutty Thomas vs The District Collector on 4 July, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

RP.No. 704 of 2008(E)


1. MARYKUTTY THOMAS, AGED 57 YEARS,
                      ...  Petitioner
2. MARIYAMMA THOMAS, W/O.LATE C.C.THOMAS,

                        Vs



1. THE DISTRICT COLLECTOR, KOTTAYAM.
                       ...       Respondent

2. THE REVENUE DIVISIONAL OFFICER,

3. THE TAHSILDAR (RR), VAIKOM, KOTTAYAM

4. THE COMMERCIAL TAX OFFICER, IST CIRCLE,

5. XAVIER THOMA, KOTTAYIL HOUSE,

                For Petitioner  :SRI.M.G.KARTHIKEYAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :04/07/2008

 O R D E R
                      C.N.RAMACHANDRAN NAIR, J.
                 ....................................................................
                                R.P. No.704 of 2008 in
                           W.P.(C) No.12221 of 2008
                 ....................................................................
                     Dated this the 4th day of July, 2008.

                                        JUDGMENT

Review Petition is filed for refund of collection charges retained by

the respondents in terms of the judgment. When W.P. was disposed of, this

court assumed that collection charges is recoverable under Rule 5 as

Revenue Recovery authorities had effected sale. However, counsel

appearing for the review petitioners produced copy of the amnesty scheme

covered by Section 23B of the KGST Act which specifically provides for

exemption from collection charges. In the circumstances, review petition is

allowed and judgment is modified directing the respondents to release the

collection charges to the review petitioners without any delay.

C.N.RAMACHANDRAN NAIR
Judge
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