IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH FEBRUARY 2010 / 21ST MAGHA 1931 WP(C).No. 4267 of 2010(G) ------------------------------------- PETITIONER(S): ----------------------- M/S. A.P.K. CASHEW INDUSTRIES, KILIKOLLOOR, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, A.POONKUNJU, S/O. ALIKUNJU, MALIKA VEEDU, KILIKOLLOOR, KOLLAM - 4. BY ADV. SRI.ANCHAL C.VIJAYAN RESPONDENT(S): --------------------------- 1. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, KOLLAM. 2. THE SALES TAX ASSISTANT COMMISSIONER, (ASSESSMENT), SPECIAL CIRCLE, KOLLAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 4267 of 2010-G ---------------------------- Dated this the 10th day of February, 2010. J U D G M E N T The petitioner is aggrieved of the coercive steps taken at the instance of the respondents for realisation of the amount stated as due from the petitioner under the KGST Act. 2. The learned counsel for the petitioner submits that the petitioner does not intend to challenge the liability as shown in Ext.P5 and the limited prayer in this Writ Petition is to provide some breathing time to satisfy the same. 3. Heard the learned Government Pleader as well. 4. Taking note of the submissions made by the learned counsel appearing for the petitioner, also with specific reference to the fact that the petitioner has crossed the age of 70 years, this Court finds it fit and proper to permit the petitioner to wipe off the entire liability by way of 'six' equal monthly instalments; the first of which shall be effected on or before the 15th of March 2010; to be followed by similar instalments to be effected on or before the 15th of the succeeding months. It is also made clear that if any default is W.P(C) No. 4267 of 2010-G 2 committed by the petitioner in clearing the liability as above, the respondents are at liberty to proceed with further steps for realisation of the entire amount in a lump sum. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE ab