IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 36757 of 2009(L)
1. C.U.PRASAD,AJAY TRADERS,PADICKAL PADAM,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER,CHITTOOR,
... Respondent
2. TAHSILDAR(RR),CHITTOOR,
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :21/12/2009
O R D E R
C.K. ABDUL REHIM, J.
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
W.P. (C) No. 36757 OF 2009
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 21st day of December, 2009
J U D G M E N T
Petitioner is aggrieved by Revenue Recovery steps
initiated for realisation of tax amount due, pursuant to
issuance of Ext.P1 and P2 notices. Limited prayer of the
petitioner is to permit payment of the amount in installments.
According to the petitioner, inspite of approach made before
the authorities concerned, his request for permitting payment
in installments as provided under Section 30 B of the KGST
Rules, was not been considered. Hence the writ petition is
filed.
2. Having considered the provision contained under
Section 30 B of the KGST Rules, and having considered facts
and circumstances of the case, I am of the opinion that the
petitioner can be permitted to pay off the entire liability in 6
(six) equal monthly installments starting from 31.1.2010 and
on or before the last day of the succeeding month. If
payments as stated above is made without any default, the
respondents shall keep in abeyance all further steps of
WPC.36757 of 2009
: 2 :
recovery.
3. It is made clear that on the event of default in
payment of any of the installments, the respondents will be
free to proceed with further steps of recovery.
4. The issue pertaining to collection charges due under
the Kerala Revenue Recovery Act and Rules will be governed
by the dictum laid down by this Court in MALABAR
ORGANICS LIMITED VS. STATE OF KERALA (2009(4)
KLT 328) and any such charges will be leviable only if
effective steps of recovery has taken place, pursuant to the
RR proceedings, subject to the conditions specified in the said
decision.
( C.K. ABDUL REHIM, JUDGE)
jma