TMI Blog2012 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... te of it partial waiver has been granted - the order does not contain any reason why the first respondent has limited the waiver only to 1/3rd of the interest levied - Held that: the interest should be limited 1/3rd of what is levied on the petitioner - petition is disposed of - WP(C).No. 13363 of 2009 (M) - - - Dated:- 14-3-2012 - MR.JUSTICE ANTONY DOMINIC, J. For Appellant: SRI.N.N.SUGU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's case that in view of the provisions contained in section 220(2A) of the Act, it is entitled to waiver and having accepted the same, should have waived the interest in its totality. However, learned standing counsel appearing for the respondents submit that from the pleadings itself it is obvious that this is a case where the grounds mentioned in section 220(A) were not cumulatively m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent in Ext.P2. 5. In such circumstances and also taking note of the fact that interest has already been levied under section 234(A, B and C) of the Act. I feel that the ends of justice require that the interest should be limited 1/3rd of what is levied on the petitioner. Therefore, the writ petition is disposed of modifying Ext.P2 by directing that the interest levied on the petitioner shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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