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. 4312 of 2010(L) ------------------------- PETITIONER: --------------- M/S.DELIZA RESIDENCY HOTEL NEW CASTLE, OTTUPARA, WADAKKANCHERRY, REP. BY ITS MANAGING PARTNER, SHRI.P.D.ANTO. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENTS: --------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 18. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 3. THE TAX RECOVERY OFFICER, O/O. THE ADDITIONAL COMMISSIONER OF INCOME TAX, PALAKKAD - 14. 4. THE INCOME TAX OFFICER, WARD 2/1, THRISSUR. BY ADV. MR. JOSE JOSEPH, SC, INCOME TAX. 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. 4312 OF 2010 ......................................................................... Dated this the 10th February, 2010 J U D G M E N T The petitioner has approached this Court seeking for issuance of a writ of mandamus directing the third respondent to refrain from taking any coercive action for recovering the arrears relating to levy of interest covered by Exts.P3 and P4 waiver petitions u/s. 234A, 234D and interest u/s.220(2) of the Income Tax Act. 2. The learned Counsel appearing for the petitioner submits that the applications preferred by the petitioner in this regard as borne by Exts. P3 and P4 are still to be acted upon and once the matter is finalized, the petitioner is ready and willing to clear the liability. 3. The learned standing Counsel appearing for the respondents submits that the liability is about Nine lakhs rupees and that the petitioner has to prove the bonafides by satisfying at least a portion of the liability, as the benefit sought for cannot be claimed as a matter of right. W.P.(C)No. 4312 OF 2010 2 4. After hearing both the sides, the respondents 1 and 2 are directed to consider Exts. P3 and P4 and pass appropriate orders in accordance with law, after giving an opportunity of hearing to the petitioner, on condition that the petitioner deposits a sum of Rs. Three lakhs by way of 'two' equal monthly installments, the first of which shall be effected on or before 25.02.2010 and the next one shall be effected on or before 15.03.2010. Subject to the satisfaction of the requirement as above, the matter shall be finalized as aforesaid, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk