TMI Blog2013 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of the petitioner was satisfied from out of the compensation amount remitted by the Corporation of Cochin. These facts, prima facie substantiate the case of the petitioner that he had no business or source of income and that payment of interest as demanded, would cause genuine hardship. Default committed in complying with the conditional waiver order and the instalment facility was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,476/-. That application is seen rejected by Ext.P3 order. It is also seen from the pleadings that subsequently, the whole interest liability of the petitioner was satisfied by appropriating the amounts from out of Rs.18,06,402/- remitted by the Corporation of Cochin which was due to the petitioner in a land acquisition proceedings. 3. In Ext.P3, mainly two reasons are stated. First reason st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he had no business or source of income and that payment of interest as demanded, would cause genuine hardship. 5. Finding of non cooperation on the part of the petitioner is basically on the ground that the petitioner, as legal heir of K.J.Columbus and representing the firm M/s Ocean Fisheries, committed default in complying with the conditional waiver order and the instalment facility. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the Corporation of Cochin itself show that there is no genuine hardship. I am unable to agree. The fact that the liability has been discharged by itself will not indicate that there is no hardship. If the entire amount available has been appropriated by the revenue, that itself can give rise to a case of genuine hardship. 7. For these reasons, Ext.P3 cannot be sustained and therefore, is qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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