The petitioner is aggrieved by the recovery proceedings initiated as per Exhibit P9 and P10. Admittedly recovery was initiated on the demand raised, pursuant to Exhibit P3 assessment order, passed under the Kerala Building and Other Construction Workers Welfare Cess Act, 1996 [for brevity “Cess Act”]. That the petitioner constructed a building and failed to furnish the returns as provided under the Act and was fully participated in the assessment proceedings are not disputed. Exhibit P3 order was passed on 29.09.2010. The petitioner had been consistently thereafter seeking time to remit the dues. 2. By Exhibit P6 the Assessing Officer intimated the petitioner about a One Time Settlement Scheme, by which no interest, as per the statute, would be imposed as per a Government Order cited in the aforesaid communication. The petitioner had an opportunity to settle the entire dues before 15.01.2012, as is evident from Exhibit P6. Though the petitioner is WP(C).16098 of 2014 - 2 -
said to have approached the authority pursuant to Exhibit P6, the payments were not made. Again the Assessing Authority issued show cause notice and initiated recovery proceedings, which are evidenced by Exhibits P9 and P10.
3. The petitioner, then, approached the Government for an instalment facility by Exhibit P11. Exhibit P11 specifically sought permission of the Government to pay in instalments the demand made as per the revenue recovery notices. The demand was for an amount of Rs.11,97,353/- with statutory interest at the rate of 24% per month. The Government granted the instalment prayer; but the petitioner again defaulted, in so far as paying only the principal amount and not the interest statutorily levied. The petitioner is again before this Court seeking consideration of Exhibit P17 representation said to have been filed before the Deputy Labour Officer, Thrissur for waiver of interest, which is a statutory levy.
4. It is trite that this Court cannot direct consideration of the representations which are not statutorily permitted. There is no authority conferred on the Deputy Labour Officer, Thrissur to waive interest, which is a statutory mandate. It is to be noticed that in fact the Government had, by specific G.O. issued, granted a waiver of WP(C).16098 of 2014 - 3 -
interest so as to enable one time settlement under the Cess Act. The petitioner did not avail of such remedy also. Taking all the above circumstances into account, this Court is persuaded to hold that there is no illegality in the recovery proceedings initiated by the respondents. The writ petition is found to be devoid of merit.
4. However, since the petitioner seeks for payment in instalments, the petitioner is granted twelve equal monthly instalments, starting from 24.07.2014 and to be followed up with on the 24th of each succeeding month. A single default would entitle the respondents to revive the recovery proceedings against the petitioner. If regular payments are made in accordance with the directions above, the revenue recovery proceedings shall be kept in abeyance and shall abate on full satisfaction of the amounts.
Writ petition stands dismissed with the above directions.
vku/-
Sd/- K.Vinod Chandran Judge.
( true copy )