IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 23RD AUGUST 2011 / 1ST BHADRA 1933 WP(C).No. 22815 of 2011(B) -------------------------------------- PETITIONER: ------------------- K.DASARATH SAIT,PROPRIETOR, KRISHNA JEWELLERY,MAIN ROAD, KOLLAM. BY ADVS. SRI.S.SANTHOSH KUMAR, SMT.P.LISSY JOSE. RESPONDENTS: ------------------------ 1. THE FAST TRACK TEAM NO.IV, COMMERCIAL TAXES, KOLLAM – 691 001. 2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE,CIVIL STATION, KOLLAM – 691 001. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOLLAM – 691 001. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/08/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.22815/2011-B: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER DTD. 17/12/2008 PASSED BY THE R.1. FOR THE ASSESSMENT YEAR 2003-2004. EXT.P.1.A: COPY OF THE ASSESSMENT ORDER DTD. 17/12/2008 PASSED BY THE R.1. FOR THE ASSESSMENT YEAR 2004-2005. EXT.P.2: COPY OF THE R.R. DEMAND NOTICE DTD. 06/06/2011 FOR THE YEAR 2003-2004 ISSUED BY THE R.3. EXT.P.2.A: COPY OF THE R.R. DEMAND NOTICE DTD. 06/06/2011 FOR THE YEAR 2004- 2005 ISSUED BY THE R.3. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.22815 of 2011-B - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 23rd day of August, 2011. JUDGMENT The petitioner is running a jewellery shop at Kollam in the name and style of “Krishna Jewellery”. Aggrieved by the revenue recovery proceedings initiated for realisation of sales tax, this writ petition has been filed. 2. Heard learned counsel for the petitioner and learned Govt. Pleader. 3. It is submitted by the learned counsel for the petitioner that the petitioner is prepared to remit the amount in instalments. It is pointed out that because of severe financial crisis, he is unable to pay the amount in a lump and therefore what is sought for is the permission to pay the amount in 10 equal monthly instalments. Opposing the prayer, learned Govt. Pleader submitted that the maximum number of instalments that can be granted is only six, under Rule 51 of the Kerala General Sales Tax Rules. 4. Having regard to the averments in the writ petition, the petitioner will be allowed to remit the amount in eight equal monthly instalments. In case of default, the respondents can initiate appropriate proceedings for recovery of the amount. The petitioner will also be liable to pay interest up wpc 22815/2011 2 todate. The first instalment will be paid on or before 1.9.2011. If the instalments are paid as directed above, the revenue recovery action will be kept pending. The writ petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/