District Collector Cannot Grant Sales Tax Dues Instalments: Kerala HC

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. ...