The petitioner is the registered owner of a stage carriage bearing registration No.KCF-7779. He has approached this Court seeking a writ of certiorari to quash Ext.P3 Revenue Recovery notice issued in respect of the said stage carriage, for the period from 1988 to 1998, towards the contribution payable to the Kerala Motor Transport Workers Welfare Fund Board. By Ext.P1 the first respondent issued a final determination order which determined the amount payable by the petitioner as ₹1,94,510/-. According to the petitioner, as evident from Ext.P2 series of bill, he made certain payments but without taking into account such remittance, Ext.P3 revenue recovery notice has been issued for a sum of ₹96,227/-. It was in such circumstances the petitioner has approached this Court in this Writ Petition seeking various reliefs. On 25/9/2002, this Court has admitted this Original Petition on file and granted a conditional order of stay on remittance of a sum of ₹25,000/- within a period of one month, which the petitioner has complied with. 2. During the pendency of this Writ Petition the petitioner filed I.A.No.15051 of 2013 seeking a direction to the first respondent to file a statement showing the transaction and amount, if any, outstanding. By order dated 18/11/2013, this Court allowed the said application and the first respondent was directed to file a statement showing the transactions and remittances made by the petitioner and the dues, if any, outstanding as on that day. Since the statement filed by the first respondent was not satisfactory, this Court, by order dated 19/2/2014, directed the first respondent to file a statement fully complying with the direction contained in order dated 18/11/2013.
3. Pursuant to the said direction the first respondent has filed a statement dated 28/2/2014, stating that, the amount due as per Ext.P1 assessment order is ₹1,42,066/-. Out of this the petitioner has remitted a total sum of ₹87,816/- during the period 06/11/2000 till 23/11/2002 and the balance due is ₹54,250/-. As per the statement filed by the first respondent the total dues come to ₹1,09,385/-, taking into account the statutory interest payable as on 18/11/2013 amounting to ₹55,135/-.
4. The petitioner has filed a reply statement admitting the balance amount due as ₹54,250/-. But, according to the petitioner he is not liable to pay the interest amounting to ₹55,135/- demanded by the first respondent.
5. Heard the learned counsel for the petitioner, the learned Standing Counsel for the first respondent and the learned Government Pleader appearing for respondents 2 and 3.
6. By Ext.P1 final determination order passed by the competent authority under the provisions of the Kerala Motor Transport Workers Welfare Fund Act, 1985 the amount payable by the petitioner has been quantified as ₹1,94,510/-. As there was default on the part of the petitioner, revenue recovery proceedings were initiated, vide Ext.P3 demand notice. Now, as born out from the statement filed by the petitioner and that filed by the first respondent the balance amount due from the petitioner, after deducting the remittance already made by him, towards the liability in Ext.P1 final determination order comes to ₹54,250/. Going by sub-section (1) of Section 8 of the Kerala Motor Transport Workers Welfare Fund Act, 1985, if the amount due under the provisions of the Act is not paid on or before the due date the authorised officer shall issue demand notice to the defaulter showing the amount of arrears. Under sub-section (1) of Section 10 of the Act, the amount of arrears for which demand notice has been issued under sub-section (1) of Section 8 of the Act shall be recovered together with interest thereon at the rate prescribed thereunder in the same manner as an arrear of public revenue due on land. In the case on hand, admittedly the petitioner defaulted payment of amount under Ext.P1 order. In such circumstances, the first respondent is well justified in demanding a further sum of ₹55,145/- towards the interest payable by the petitioner. In such circumstances, there is absolutely no irregularity or illegality in Ext.P3 demand notice and the challenge made against the same is only to be rejected and I do so.
7. The learned counsel for the petitioner submits that the petitioner has already stopped stage carriage operation and that he is not in a financial position to make payment of the entire amount in lump sum. Therefore, he seeks indulgence of this Court to grant instalment facility for making payment of balance amount of ₹55,135/-. Though the said request is opposed by the learned counsel for the first respondent, considering the facts and circumstances of the case, I am of the view that the petitioner can be permitted to pay the balance amount of ₹55,135/- in ten equal monthly instalments commencing from 2nd June, 2014. If the petitioner is remitting the balance amount of ₹55,135/- in monthly instalments as directed above without any default, no recovery proceedings shall be taken against him based on Ext.P3 demand notice. It is made clear that, if there is any default on the part of the petitioner in remitting any one of the instalments as directed above, the respondent will be at liberty to proceed with revenue recovery proceedings based on Ext.P3 demand notice.
The learned counsel for the petitioner made a request that the petitioner may be permitted to move a representation before the first respondent requesting to waive atleast a portion of the balance amount due towards interest. I make it clear that the disposal of this Original Petition will not stand in the way of the Chief Executive Officer of the first respondent considering any such request received from the petitioner.
The Original Petition is disposed of.
ANIL K.NARENDRAN, JUDGE skj