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2026 Supreme(Online)(Ker) 20363

IN THE HIGH COURT OF KERALA AT ERNAKULAM
SOUMEN SEN, CJ, SYAM KUMAR V.M., J
RANJIMA RAJAN – Appellant
Versus
THE KERALA STATE ELECTRICITY BOARD LTD. – Respondent


Advocates:
For the Appellants/Petitioners: Sri.Zubair Pulikkool, Sri.Arunkumar P.
For the Respondents: Sri.V.Tekchand-SR.GP, Sri.B. Premod-SC-KSEB

Table of Content
1. legal status of dues and limitation standards. (Para 1 , 3 , 4)
2. summarizes the appellant's arguments regarding recoverable dues. (Para 2)
3. explains statutory methods for addressing disputed claims through protest. (Para 5 , 6 , 8 , 10 , 12)
4. sets directions for proceedings after protesting the levy. (Para 7 , 9 , 11)
5. final decision on how the appeal is resolved. (Para 13)

Soumen Sen , C.J .

Heard Mr. P.B Krishnan, learned Senior counsel for the appellant instructed by Mr. Zubair Pulikkool, Mr. V. Tekchand, learned Senior Government Pleader and Mr. B.

Premod, learned Standing Counsel for the first respondent.

2. It appears that the learned Single Judge has relied upon the Division Bench judgment referred to in Ext.R2(A) in W.P(C) No.31954/2019.

3. The learned counsel for the appellant, relying upon the decision of the Hon’ble Supreme Court in State of Kerala v. V.R. Kalliyanikutty ,1 has submitted that the said decision clearly states that only dues which are legally recoverable by invoking the provisions of the Kerala Revenue Recovery Act, 1968 (‘the Act’ for short) can be recovered. The instant case, 1. 1999 KHC 297 : 1999 (3) SCC 657 : AIR 1999 SC 1305 having

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