9911796707
TMI Blog2024 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition under Article 226 of the Constitution of India has been filed for the following reliefs. i. Issue a Writ of certiorari or any other appropriate Writ or order quashing Ext. P12, to that extent, the petitioner was denied the exemption from cost recovery charges from 30.06.2010. ii. Issue a Writ of certiorari or any other appropriate Writ order quashing Ext. P13 demand notice. iii. Declare that the petitioner is eligible to be exempted from payment or cost recovery charges in the light of Ext. P1 with effect from 30.06.2010. iv. Issue a Writ of Mandamus or any other Writ order directing the first and second respondents to pass appropriate orders exempting the petitioner from payment of cost recovery charges in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, the fourth respondent recommended the exemption on the condition that the waiver of cost recovery charges may be granted, provided that the petitioner pays the pending arrears of cost recovery charges. Because of some disputes regarding the quantification of arrears of cost recovery charges at the relevant time, the petitioner had filed Writ petition WPC No. 8914/2011 before this Hon'ble Court, and the same was disposed of, directing the petitioner to clear the amounts due in four equal monthly instalments first of which was payable on 15.02.2011 and the said time was extended up to 30.09.2013 by the Hon'ble Supreme Court by the order dated 02.07.2013 in SLP(C) No. 3760/2013. The petitioner remitted the amount and requested the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s still alive. It is submitted that as per the judgment of this Hon'ble Court, the petitioner is liable to pay the principal amount along with interest, and the offer to pay the interest on intimation is not remittance. Hence, the petitioner is still in arrears, and the application of the petitioner will become valid only after discharging the same. The interest should be on the amount which should have been paid along with the application and it should be on the amount due after setting off the amount already paid by the petitioner. 7. I have considered the submissions and the fact that the exemption scheme issued by the Central Board of Direct Taxes and Customs are not withdrawn, I am of the considered view that the petitioner is eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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