Case Law Details
S. Mangalan Vs District Collector (Kerala High Court)
Introduction: In the case of S. Mangalan vs. District Collector, the Kerala High Court addressed the issue of whether the District Collector has the authority to grant sales tax dues instalments under the Kerala General Sales Tax Act. This article provides a detailed analysis of the case and its implications.
1. Background of the Case: The petitioner, S. Mangalan, filed a writ petition under Article 226 of the Constitution of India challenging notices (Ext.P1 and Ext.P4) for the recovery of sales tax dues, interest, and collection charges. These dues were related to the sale of Indian Made Foreign liquor for which the petitioner held a license. The period in question was from August 31, 2022, to August 11, 2023.
2. Petitioner’s Offer for Instalment Payments: During the legal proceedings, the petitioner expressed a willingness to make payments in instalments as per the provisions of Rule 30(B) of the Kerala General Sales Tax Rules, 1963, and under Section 23(3) of the Kerala General Sales Tax Act.
3. District Collector’s Involvement: The petitioner had initially approached the District Collector, requesting permission to pay the outstanding tax amount, interest, and charges in fifty instalments. However, it was highlighted that the District Collector does not have the authority or power to grant instalments for the payment of tax dues under the Kerala General Sales Tax Act and Rules.
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