Court No. - 29
Case :- WRIT TAX No. - 1149 of 2018 Petitioner :- Kaushalendra Singh Respondent :- State Of U P And 3 Others Counsel for Petitioner :- Om Prakash Mishra Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Mithal,J. Hon'ble Saral Srivastava,J.
Heard learned counsel for the petitioner and learned Standing Counsel appearing for respondents.
The petitioner, by means of this writ petition, wants a direction that his representations dated 11.04.2018 and 25.07.2018 be directed to be decided by the respondent Nos. 2 and 4.
The above representations of the petitioner are to the effect that the petitioner has deposited the principal amount sought to be recovered from him but he is not in a position to deposit the interest at the rate of 18% per annum on the said principal amount.
In view of the above, the substance of the prayer of the petitioner is that the interest amount may not be recovered from him.
The petitioner was facing a recovery of Rs. 5,14,934/- for the year 2016-
17 as Excise dues. This has been paid by him but not the interest accruing over it. The recovery certificate clearly shows that the petitioner in addition to the principal amount is liable for the payment of 18% penal interest.
We do not find any reason to dispense with the penal interest payable by the petitioner. No reason has been assigned by the petitioner in either of his representations for waiving the interest except for stating that his financial position is not very sound. This cannot be a ground to dispense with the penal interest which is statutory in nature.
In view of the aforesaid facts and circumstances, we are of the opinion that the writ petition has no merit and it is, accordingly, dismissed.
Order Date :- 21.8.2018 Nirmal Sinha