High Court Kerala High Court

Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009

Kerala High Court
Kamakshi Sekhar vs Commercial Tax Officer on 13 October, 2009
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 28747 of 2009(K)


1. KAMAKSHI SEKHAR, STAR DET, ANIKKODE,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER
                       ...       Respondent

2. TAHSILDAR (REVENUE RECOVERY),

                For Petitioner  :SRI.HARISANKAR V. MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice S.SIRI JAGAN

 Dated :13/10/2009

 O R D E R
                           S. SIRI JAGAN, J
                 ...............................................
                   W.P(C) No. 28747 of 2009
                .................................................
         Dated this the 13th day of October, 2009

                           J U D G M E N T

The petitioner has been imposed with penalty by Ext.P1

order for certain violations of the Kerala Value Added Tax Act

and Rules. The petitioner is aggrieved by coercive recovery

proceedings while the petitioners application for permission to

pay off the amounts in installments is pending. The petitioner

therefore seeks the following reliefs:

“i) To direct the 1st respondent to dispose of
Ext.P4 application filed before him expeditiously by the
issue of a writ of mandamus or such other writ or order
or direction.

ii) To direct the respondents to permit the
petitioner to clear the dues as per Ext.P1 order
demanded by Exts.P2 and P3 notices in 8 equal monthly
installments by the issue of a writ of mandamus or such
other writ or order or direction.”

2. I have heard the learned Government Pleader also.

3. In view of the facts and circumstances of the case, I am

of opinion that the petitioner can be allowed to pay off the

amounts in six equal monthly installments. Accordingly, the writ

petition is disposed of with a direction to the respondents to

W.P(C) No. 28747 of 2009 -2-

permit the petitioner to pay off the amounts covered by Ext.P1 in

six equal monthly installments starting from 1.11.2009. Every

subsequent installment shall be paid on first working day of

every succeeding month. If the petitioner pays the installments

on due dates without default, further coercive proceedings shall

be kept in abeyance. However, if the petitioner commits default

in payment of any one installment, it would be open to the

respondent to continue proceedings as now initiated without

having to issue any fresh notice or proceedings in that regard.

The writ petition is disposed of as above.

S. SIRI JAGAN, JUDGE
rhs