M/S.Sakthi Rubber Industries vs Commercial Tax Officer on 1 January, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 38098 of 2007(I)


1. M/S.SAKTHI RUBBER INDUSTRIES,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER, MAVELIKKARA.
                       ...       Respondent

2. DEPUTY TAHSILDAR (RR),

                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :01/01/2008

 O R D E R
                          ANTONY DOMINIC, J.

                 = = = = = = = = = = = = = = = =
                    W.P.(C) No. 38098 OF 2007 I
                 = = = = = = = = = = = = = = = =

                   Dated this the 1st January, 2008

                            J U D G M E N T

Petitioner is in default of payment of sales tax dues as a result

of which revenue recovery proceedings have been initiated.

Thereupon steps have been taken under the Revenue Recovery Act

and Ext. P6 notice has been issued which shows that the tax due

from the petitioner itself is to the tune of Rs.3,33,608/-. In

addition to this interest and other charges are also due.

2. Petitioner does not contest the liability on merits, but

prayed for an instalment which has been turned down by Ext. P6 on

the ground that once the matter is reported for revenue recovery,

the respondents are incompetent to grant any such facility. It is in

these circumstances the writ petition has been filed praying for an

instalment facility for discharging the liability that is due from the

petitioner.

3. I heard the learned Govt. Pleader also in this matter.

WPC No. 38098/07 -2-

4. As already noticed, the petitioner is not disputing the

liability as such. All that the petitioner seeks is an instalment

facility to discharge the liability and to avoid revenue recovery

action.

5. Having regard to the limited relief that is sought for by the

petitioner and also taking into account the submissions made by the

learned Govt. Pleader, I dispose of this writ petition directing that

the amount due for the assessment years 1997-98 and 1998-99 in

respect of which Ext. P6 revenue recovery notice has been issued

will be permitted to be paid in five equal monthly instalments. The

first instalment will be paid by the petitioner on 15.1.2008 and the

subsequent instalments will be payable on the 15th of every

succeeding month. Subject to payment as above, coercive action

against the petitioner shall be deferred and in default of payment

of any one of the instalments, the respondents will be free to

proceed against the petitioner.

ANTONY DOMINIC
JUDGE
jan/-