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2013 (3) TMI 302

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..... that by Exts. P12, P13, P15 and P16, the petitioner has requested for adjustment of certain further amounts against the demand. Thus the petitioner granted an opportunity to adjudicate that issue once again, but only if the petitioner is prepared to pay the demand as per Ext.P9 in the writ petition with further interest as expeditiously as possible, at any rate, within one month. If the petitioner pays the amounts as directed above, the 1st respondent shall consider Exts. P12, P13, P15 and P16 representations filed by the petitioner and if any amounts are found to be further adjustable, adjustment shall be made and if any amounts are found to be refundable to the petitioner on account of such adjustment, the same shall be refunded to the pe .....

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..... y the principal amount. Further, as evident from Exts. P2, P3 and P4 representations, certain amounts were due to the petitioner from the respondents. If the same was adjusted as and when those amounts became due, the amount payable by the petitioner would be much less. Going by the calculation in Ext.P5, only an amount of Rs. 65,000/- was adjusted from the amounts due to it and that too, on 23.12.1985. Further, the petitioner submits, there is no provision in the Abkari Act or the relevant Rules to levy interest and therefore, the demand for interest is plainly unauthorised. 2. The 1st respondent has filed a counter affidavit supporting Ext.P5 demand. It is pointed out that the demand was made as early as in April 1975 as evident from Ex .....

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..... n 6 of the Revenue Recovery Act from time to time. Bearing this in mind, the 2nd respondent shall issue a fresh demand to the petitioner without delay." The petitioner challenged the said judgment insofar as it directed payment of interest as per Section 6 of the Revenue Recovery Act, by filing W.A.No. 808/2007. While that writ appeal was pending, a fresh demand was issued to the petitioner for the amounts due in accordance with the judgment of the learned Single Judge. This writ petition is filed challenging the demand made consequent to the judgment of the learned Single Judge. 2. The said writ appeal and this writ petition are posted together for hearing since both are inter-connected.But we have dismissed the writ appeal today. Ther .....

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