IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 8TH APRIL 2008 / 19TH CHAITHRA 1930 WP(C).No. 12041 of 2008(H) -------------------------- PETITIONER: ------------ M. SUNDARARAJAN, S/O. MUTHUSWAMY, AGED 64 YEARS, MANAGING PARTNER, BHARATH MACHINE TOOLS, MINI INDUSTRIAL ESTATE, KODUVAYUR,PALAKKAD, RESIDING AT 5/920, KOLAYAKODE, KALLEPPULLY POST, PALAKKAD. BY ADV. SRI.O.P.NANDAKUMAR SRI.V.A.AJAI KUMAR RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, CHITTUR, PALAKKAD. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 3. THE DISTRICT COLLECTOR, PALAKKAD. 4. THE TAHSILDAR (REVENUE RECOVERY), CHITTUR, PALAKKAD. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12041 of 2008 --------------------------------- Dated, this the 8th day of April, 2008 J U D G M E N T Petitioner had challenged recovery proceedings for recovery of arrears of sales tax due for the years 2000-01 and 2001-02 before this Court and this Court vide Ext.P18 judgment directed payment of 1/3rd of the demand as condition for stay against recovery till disposal of the appeals. Even though petitioner could not make payment within the time granted under Ext.P18 judgment, petitioner has, vide Exts.P19 & P20 receipts, remitted a total amount of around Rs.2,20,000/-. However, recovery vide Ext.P21 notice is still continuing against petitioner on account of delay in payment. 2. I heard learned counsel for petitioner and learned Government Pleader. 3. If petitioner has made payment in terms of judgment though with delay, I feel petitioner is entitled to enjoy the benefit of judgment. In the circumstances, this writ petition is disposed of directing 4th respondent to verify whether payments are sufficient to cover 1/3rd of the demand earlier ordered vide Ext.P18 judgment and if payments are so made with delay on 15/02/2008 and 03/03/2008 as evidenced from Exts.P19 & P20, then there will be WP(C) No. 12041/2008 -2- direction to 4th respondent to withhold further recovery proceedings including sale of petitioner's property for two months from now. There will be direction to 2nd respondent to take up the appeals out of turn and dispose of the same after hearing petitioner within six weeks from the date of production of a copy of this judgment by the petitioner. If petitioner has made payments as stated above, then recovery will remain stayed for two months from now and thereafter recovery will be based on orders in appeals by the appellate authority. (C.N.RAMACHANDRAN NAIR, JUDGE) jg