The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue...

The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue Recovery Act, no collection charges could be levied on amounts paid by the petitioner. Referring to a previous judgment, the Court clarified that collection charges were not applicable when amounts were paid immediately after notice issuance. The petitioner had paid the tax amount upon notice and an additional sum for a stay against recovery. Since no further steps were taken by the authorities to recover the amount, the petitioner was not liable for collection charges. The Court declared the petitioner not liable for the charges demanded and ordered any remitted amount to be refunded within three months. Petition allowed. .....

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