State Of Kerala & Ors vs V.R.Kalliyanikutty & Anr on 1 April, 1999
8. There is no substance in the contention of the respondents
that the liability to pay price, royalty and other dues in respect of the
minerals arises from the date of extraction of the minerals, as the petitioner
is not fastened with any liability to pay interest from the date of extraction
under Rule 58(2) of the Rules. The Kerala Revenue Recovery Act only
provides for a mechanism to recover the money determined as due and the
provisions of the said statute does not create any right or liability [See State
of Kerala and Others v. V.R. Kalliyanikutty and Another, (1999) 3 SCC
657]. In other words, in the absence of any direction in Ext.P6 notice to pay
W.P.(C) No.30510 of 2019 9
interest, interest cannot be realised for the period prior to the notice in terms
of the provisions of the Revenue Recovery Act.