IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 10832 of 2010(D) -------------------------- PETITIONER: --------------- CHANGANACHERRY CO-OPERATIVE RUBBER MARKETING SOCIETY LTD.NO.K. 364, KARUKACHAL KOTTAYAM DISTRICT, REPRESENTED BY MANAGING DIRECTOR-IN-CHARGE. BY ADV. SRI.MATHEW SEBASTIAN RESPONDENTS: --------------- 1. SALE TAX OFFICER, 2ND CIRCLE, CHANGANACHERRY. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM. BY GOVT. PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 10832 of 2010-D ---------------------------- Dated this the 30th day of March, 2010. J U D G M E N T The petitioner has approached this Court challenging the steps taken by the respondents invoking the machinery under the Revenue Recovery Act. The only ground projected in this Writ Petition is that the petitioner was not in a position to meet the demand because of some frustrating pecuniary circumstances and that the petitioner is not even in a position to pay the salary to the employees. The liability is obviously in respect of the 'sales tax arrears' and there is no challenge regarding the imposition of the liability. 2. The learned counsel for the petitioner submits that interference of this Court is highly warranted so as to save the situation as well as the workers concerned and maximum leniency might be extended; undertaking that the petitioner will remit ¼ of the liability within two weeks and the balance will be remitted by way of reasonable instalments. 3. The learned Government Pleader on behalf of the respondents submits that the Writ Petition is not maintainable, as W.P(C) No. 10832 of 2010-D 2 there is no challenge against the orders fixing the liability upon the petitioner. However, since the petitioner is confining the relief only for providing some breathing time to clear the outstanding liability and to save the industry, this Court finds it fit and proper to give some reasonable time to the petitioner to clear the entire outstanding liability. 4. Accordingly, the petitioner is directed to deposit 25% of the outstanding liability within two weeks as assured and undertaken from the part of the petitioner and the balance amount shall be cleared by way of 'six' equal monthly instalments; the first of which shall be effected on or before the 10th of May 2010; to be followed by similar instalments to be effected on or before the 10th of the succeeding months. Subject to this, all further coercive steps being pursued against the petitioner shall be kept in abeyance. It is made clear that, if any default is committed in satisfying the due amount as above, it will be open to the respondents, to proceed with appropriate steps in accordance with law for realisation of the entire amount in a lump sum. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// ab P.A to Judge