IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 WP(C).No. 10049 of 2011(E) -------------------------- PETITIONER(S): --------------- P.P.MAMMU, S/O.KAMAL HAJI, M/S.SHABEER TRADERS, IRIKKUR, KANNUR DIST. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. SPECIAL DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, TALIPARAMBA - 670 141. 2. SALE TAX OFFICER, TALIPARAMBA, KANNUR DT. - 670 141. BY ADV.SRI.V.K.SHAMSUDHEEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No. 10049 of 2011 ------------------------------- Dated this the 31st day of March, 2011. J U D G M E N T Revenue recovery steps were initiated against the petitioner pursuant to Exts.P1 and P2 series notices. The amount demanded under Ext.P1 pertains to tax assessed for the year 2007-08. Exts.P2, P2(a) and P2(b) are notices with respect to recovery of penalty imposed with respect to the very same year. Ext.P3 order of the appellate authority will indicate that the amount of penalty has been reduced from Rs.5,000/- to Rs.1,000/- in one case. Challenge is against the coercive steps of recovery initiated. 2. However, the petitioner is not challenging the liability for payment of the amounts covered under the impugned notices, except to the extent of the modification required. On the other hand, the limited prayer made is only to permit payment of the amounts in a phased manner, within a reasonable time. 3. Heard ; learned Government Pleader appearing on 2 W.P.(C).No. 10049 of 2011 behalf of respondents. Considering the limited relief, I am of the view that, instalment facility can be granted to wipe off the liability. 4. Therefore, the writ petition is disposed of directing the respondents to keep in abeyance all further coercive steps of recovery initiated on the basis of Exts.P1 and P2 series notices, if the petitioner makes payment of the entire amount actually due, in 4 (four) equal monthly instalments, falling due on or before 30.4.2011 and on or before the 30th day of the succeeding months. 5. It is made clear that on the event of default in payment of any one of the instalments as stipulated above, the respondents will be free to proceed with further steps of recovery. C.K.ABDUL REHIM, Judge ami/