IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 25TH AUGUST 2011 / 3RD BHADRA 1933 WP(C).No. 23203 of 2011(A) ------------------------------------- PETITIONER: FATHIMA P.K., AGED 60 YEARS, W/O.MOHAMMED, PUTHENPARAMBIL, ERATTUPETTA P.O., PROPRIETOR, M/S.HAWWA CREATIONS. BY ADV. SRI.M.K.DILEEPAN SRI.DEEPAK T.NEDUNGADAN RESPONDENTS: 1. STATE OF KERALA, REP. BY ITS SECRETARY, FINANCE DEPARTMENT (RR), THIRUVANANTHAPURAM. 2. ADDL. SALES TAX OFFICER - IV, OFFICE OF THE SALE OTAX OFFICER, PALA. 3. THE DISTRICT COLLECTOR, KOTTAYAM. 4. THE SPECIAL TAHSILDAR, REVENUE RECOVERY, PALA TALUK, PALA. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN WPC 23203/2011 PETITIONER'S EXHIBITS: EXT. P1 COPY OF THE CERTIFICATE NO.KB.8604/9/SEP DT. 14.10.99 ISSUED BY THE SECRETARY, KERALA KHADI & VILLAGE INDUSTRIES BOARD. EXT. P2 TRUE COPY OF THE LETTER NO.2115381/98-99 DT.5.12.01 ISSUED BY THE SECOND RESPONDENT EXT. P3 & p3(1) TRUE COPIES OF THE DEMAND NOTICES B2-450/11, B4-2011/4941/5 DT. 4.3.11 EXT. P4 TRUE COPY OF THE REPRESENTATION DT. 12.8.11 FILED BEFORE R4 EXT. P5 TRUE COPY OF THE REPRESENTATION SENT BY THE PETITIONER TO THID RESPONDENT DT. 16.8.11 /TRUE COPY/ T.R.Ramachandran Nair, J. ------------------------------------------- W.P.(C) No.23203 of 2011 ------------------------------------------- Dated this the 25th day of August, 2011 JUDGMENT At the stage of facing recovery of tax and non consideration of the application for instalment facility, this writ petition has been filed. 2. Petitioner is conducting a readymade garments unit namely, Hawwa Creations. Even though petitioner claimed exemption from payment of tax based on Exhibit P1 certificate, that was not granted. Thereafter, Exhibits P2 and P3 proceedings were issued. While so, petitioner submitted Exhibit P5 representation seeking for grant of instalment facility. 3. Heard learned Government Pleader for the respondents. Learned Government submitted that what is sought for is only five months' instalments, as evidenced from Exhibit P4. 4. Learned counsel for the petitioner submitted that petitioner is seeking for instalment facility since her firm is only a readymade garments unit. 5. Having regard to the facts of the case, petitioner is permitted to remit the amount in monthly instalments, starting WPC 23203/2011 2 from 15.09.2011. The entire amount should be remitted in six equal monthly instalments. Payments have to be made on or before 15th of every month. The writ petition is accordingly disposed of. (T.R.Ramachandran Nair, Judge) tkv