St on cable operator

my friend s father is a cable operator uncle told me that in aug 2002 ST was introduced in cable operator service he told me he paid the st in 2004-05 as st auth asked to pay thereafter again hi asked for 03-04 which is also paid by him later on when auth asked for ol02-03 this time uncle hd refused to pay now that amt is now worth 10 times i.e 10000 amt becomes 100000 which auth is asking to deposit ques is whether there is any relief under this case becoz he is nt in position to such penalty or intt and he is ready to pay the origial amt and want to clse the matter pls help thank u