IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 15TH SEPTEMBER 2009 / 24TH BHADRA 1931 WP(C).No. 25880 of 2009(D) -------------------------- PETITIONER(S): --------------- MR.A.K.SANTHOSH, ARAKKATHARA HOUSE, NAMBIAPURAM, PALLURUTHY. BY ADV. SRI.SOJAN JAMES RESPONDENT(S): --------------- THE TAHSILDAR (R.R), KOCHI. GOVERNMENT PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.25880 OF 2009 ------------------------------ Dated this the 15th day of September, 2009 J U D G M E N T ---------------------- 1. Limited prayer in the writ petition is to permit payment of the amounts sought to be recovered under Exts.P2, P3 and P4 notices, in installments. The amount in default pertains to Building Tax assessed against the petitioner, with respect to three distinct buildings belonging to him. Eventhough petitioner filed appeals against the assessments, the same was dismissed by the appellate authority as evidenced by Ext.P1. The total amount of tax covered under all the three assessments will come to Rs.1,74,375/-. Petitioner submits that he is ready and willing to pay the entire liability along with interest if any due in installments. It is further pointed out that as per the 'Note' to Rule 12(1) of the Kerala Building Tax (Plinth Area) Rules, the Government is empowered to set up number of installments upto a maximum of 10, in deserving cases, provided interest at the rate of 18% per annum for belated payment is charged. Petitioner seeks indulgence of this Court to allow installments, taking note of the provision empowering the Government to grant such relief. W.P.(C).25880/09 2 2. Having considered facts and circumstances of the case, I am inclined to grant equitable relief by way of installment facility. Hence the writ petition is disposed of directing the respondent to keep in abeyance all coercive steps for recovery pursuant to Ext.P2 to P4 notices, if the petitioner makes payment of the entire amount covered under the said notices along with interest due thereon in 10 equal monthly installments starting from 30th September, 2009 and on or before the 30th day of every succeeding months. It is made clear that on the event of default in payment of any of the installments the respondent is free to proceed with further coercive steps of recovery. C.K.ABDUL REHIM, JUDGE. okb