IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 16TH FEBRUARY 2009 / 27TH MAGHA 1930 WP(C).No. 5095 of 2009(F) ------------------------- PETITIONER: --------------- MR.A.K.SANTHOSH, PROPRIETOR, ARAKKATHARA TOURIST HOME, PALLURUTHY, COCHIN-5. BY ADV. SRI.SOJAN JAMES RESPONDENTS: --------------- 1. SALES TAX OFFICER 2ND CIRCLE, COMMERCIAL TAXES, MATTANCHERY. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY, ERNAKULAM. BY GOVT. PLEADER SHRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2009, THE COURT ON 16/02/2009 DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. ---------------------------------------------- W.P(C) No.5095 of 2009-F --------------------------------------------- Dated this the 16th February, 2009. J U D G M E N T The petitioner is an assessee on the rolls of the first respondent. By Exhibit P1 order passed on 30.12.2008, the first respondent assessed the petitioner to pay a total sum of Rs.6,03,518/- as turn over tax and interest thereon. The petitioner accepts Exhibit P1 and is not desirous of challenging it. After Exhibit P1 order was passed, the petitioner submitted Exhibit P2 representation before the first respondent, requesting for permission to pay the tax demanded in six monthly instalments. This Writ Petition is filed on the ground that the first respondent has declined to grant the request made in Exhibit P2 stating that he has already moved the revenue recovery authorities pursuant to the initial order of assessment passed by him for recovery of the tax assessed and therefore he has no authority to grant an order permitting the petitioner to pay tax assessed in instalments. 2. I have heard Shri.Sojan James, the counsel appearing for the petitioner and Shri.K.P.Pradeep the learned Government Pleader appearing for the respondents. Rule 30(B) of the Kerala General Sales Tax Rules, 1963 reads as follows: W.P(C) No.5095 of 2009-F 2 “Granting of instalments by assessing authority:- An assessing authority who issue a notice of demand under these rules for the payment of any tax or other amount may, on request by the dealer, allow such amount to be paid in not more than six monthly instalments. Interest under sub- section (3) of section 23 shall however be payable on the amount remaining unpaid.” 3. Rule 30(B) enables and empowers the assessing authority to permit the assessee to pay the tax demanded in six monthly instalments, subject to the condition that interest under sub section (3) of Section 23 shall be paid on the amount remaining unpaid. In the instant case the assessing authority has declined to grant instalment facility to pay the tax only for the reason that after the initial assessment order was passed, he had requested the revenue recovery authorities to to recover the tax assessed. In my opinion, the reason put forward by the first respondent to deny the petitioner an opportunity to pay the tax demanded in instalments is not tenable. Rule 30(B) permits the assessee to pay the tax in six monthly instalments. Apart from the reason that recovery steps have been taken after the initial order of assessment was passed, no other reason has been put forward to deny the petitioner an opportunity to pay the tax demanded in instalments. W.P(C) No.5095 of 2009-F 3 In these circumstances I dispose of this Writ Petition with a direction to the first respondent to permit the petitioner to pay the tax demanded in six equal monthly instalments commencing from 1.3.2008. Needless to say that the petitioner shall also liable to pay interest in terms of sub-section (3) of Section 23 of the Kerala Government Sales Tax Act 1963. It is clarified that if the petitioner defaults payment of any two consecutive instalments, it will open to the respondents to recover the arrears from the petitioner in lump. The Writ Petition is disposed of as above. No costs. Sd/- P.N.RAVINDRAN JUDGE ab W.P(C) No.5095 of 2009-F 4 W.P(C) No.5095 of 2009-F 5 W.P(C) No.5095 of 2009-F 6 W.P(C) No.5095 of 2009-F 7