~~~~~~~~~~~ The petitioner has approached this Court with the following prayers: “i) Issue a writ of certiorari, calling for the records relating to Exhibit-3 to P5 and quash the same as illegal.
ii) Issue a writ of mandamus, directing the 1st respondent to permit the petitioner to pay the compounded amount of R.16,100/-, instead of the amount demanded as per Exhibit-3 to P5.”
2. Learned counsel for the petitioner submits that assessment in respect of the assessment year 2009-2010 was finalised by passing Ext.P3 assessment order under Section 25 (1) of the KVAT Act, 2003 on 23.5.2014 fixing the liability to an extent of 33,561/- as the balance tax to be paid with a sum of Rs.336/- as the balance Cess due. This is reflected from the figures given in Ext.P4 notice of demand issued on 12.6.2014. But, thereafter, the petitioner has been served with Ext.P5 Revenue Recovery notice dated 7.7.2014 wherein, the amount demanded is 64,078/-, which does not have any rhyme or reason and this in turn made the petitioner to approach this W.P.(C) No.27431/2014 2 Court challenging the relevant proceedings.
3. The learned Government Pleader submits on instructions that Ext.P4 demand is in respect of Ext.P3 assessment order for the year 2009-2010. But Ext.P5 is in respect of the assessment year 2007-2008 and the petitioner has not chosen to produce a copy of the relevant assessment order. Being aggrieved by the concerned assessment order, the petitioner approached the appellate authority and the appeal came to be decided in favour of the petitioner and as such no further amount is due. In the said circumstance, the Revenue Recovery notice issued as per Ext.P5 has been requested to be withdrawn and, as such, the said amount is not liable to be satisfied by the petitioner but for the amount to be cleared as per Ext.P4.
In the above circumstance, this Writ Petition is disposed of directing the petitioner to satisfy the amount covered by Exts.P3 and P4 forthwith, at any rate, within two weeks from the date of receipt of a copy of the judgment. Coercive proceedings are kept in abeyance till such time.
ps/30/10/2014 Sd/- P.R.RAMACHANDRAMENON, JUDGE.