9911796707
TMI Blog1990 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petition No. 409 of 1985 was filed by the appellant herein against the show cause notice dated 25-7-1984 and the subsequent communication dated 27-7-1984. A learned Judge of this Court dismissed the writ petition after dealing with the submissions on merits and noticing that the Department was prepared to withdraw paragraphs 2 and 3 of its letter dated 27-7-1984 subject to certain conditions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the matter. Until then they make a very generous offer to pay the rate of duty, which is the minimum that could be conceived of. Years roll by and the actual duty recoverable multiplies to a phenomenal amount, and by the time the matter is concluded. When a staggering figure becomes due and payable, the next plea taken is that the entire amount cannot be paid in one lump sum and that install ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the party, who retains the amount. Whereas the public chequer gets only the actual duty and no more. Taxes and duties are collected for the benefit of the common. It is his money which ought to have been recovered by due date. It is the petitioner who moves the Court and delays the recovery, and, therefore, it has to take the consequences which flow out of the delay. This Court in more than one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the duty had become actually payable till date of payment." 2. The dismissal of the writ petition was followed by the condition as contained hereinabove. The learned Counsel for the appellant has raised a short point in this writ appeal and that is that while dismissing the writ petition against a show cause notice and the communication it was not open to the learned single Judge to have i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissing the writ petition it was not open to the learned Single Judge to have imposed the condition saddling the appellant with the liability to pay interest as and when the proper duty recoverable from the petitioner is determined at the rate of 18% p.a. The error committed by the learned Single Judge is writ large and consequently we set aside that condition while otherwise upholding the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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