WP(C) 2283/2011 BEFORE HON’BLE MR.JUSTICE P K MUSAHARY Heard Dr.A.K.Saraf, learned senior counsel assisted by Ms M L Gope, learned coun sel for the petitioner. Also heard Mr. R. Debey, learned standing counsel Finan ce (Taxation) Department. The demand notice/order No.686 dated 6.10.2010 issued by the Certificat e Officer (Taxation) Kamrup, Guwahati is the subject matter of challenge in this writ petition. By the impugned notice/order the petitioner/firm has been directed to pay an amo unt of Rs.1(one) crore per month towards realization of recovery of default amou nt in the bakijai case No. 33/2010-11/AET for Rs.1,61,58,014.00 under the AET Ac t, 1953 and Bakijai case No.82 of 2009 10/AVAT & CST for Rs.4,53,19,132.00, out of which, petitioner has paid Rs.1,17,81,300.00. Earlier to passing of the impu gned order the petitioner filed a representation dated 30.9.2010 before the resp ondent No.3, the Certificate Officer (Taxation), Kamrup, Guwahati and in reply t o the same the aforesaid impugned order has been passed. Petitioner submits that there is no malafide intention on the part of the petitioner/firm to avoid paym ent of tax, rather it sincerely wants to pay the entire amouint by way of payme nt in installments and for that the petitioner is ready to pay Rs.5 lacs per mon th. Mr. Dueby,learned counsel submits that the department would like to have at leas t 10% of the total arrear amount per month as installments which come to around Rs.35 lacs per month. I have given serious consideration on the submission made by the learned counsel for the parties. In my considered view the interest of the petitioner in runni ng the business and also the revenue interest of the State by way of realizing t he tax is to be balanced. The said balance could be maintained if the petitione r is directed to pay at least Rs.20 lacs as monthly installment towards the tota l arrear amount within 15 days of every calendar month. It is ordered accordingl y. However, it is made clear that in case there is default in payment of the ins tallment as directed, the respondents department will be at liberty to take acti on against the petitioner firm as per existing rules and procedure. The amount d emand/notice dated 6.10.2010 shall remain suspended subject to payment of monthl y installments as fixed by this court. Petition stands disposed of.