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2014 (11) TMI 420 - HC - VAT and Sales TaxAbkari offence - Recovery of dues under Kerala Revenue Recovery Act - The main contention urged by the petitioner is that there is no necessity to attach his property as he is willing to pay an amount of ₹ 1,75,000/- in lieu of confiscation - appellant claims that, but he has no obligation to pay any interest on the said amount - Held that:- liability to pay the security amount arises when there is default on the part of the petitioner in not producing the vehicle before the competent authority. Apparently,the revisional order was passed by the Excise Commissioner on 5.11.2011. Admittedly, the vehicle was not produced after the order was passed in terms of Ext.P1. Therefore, the petitioner will have the liability to pay the security amount as well as interest on the amount due atleast from the date from which Ext.P1 was passed. Petitioner cannot contend that he is not liable to pay interest on the security amount after having failed to surrender the vehicle as per the directions issued in Ext.P1. In such circumstances, it was open for the Excise Department to demand security amount with interest which they have done and it is in the said circumstances that Exts.P2, P3 and P4 has been issued - Decided against assessee.
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