IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH MARCH 2008 / 8TH CHAITHRA 1930 WP(C).No. 10682 of 2008(V) -------------------------- PETITIONER: ------------ THRESSIA @ MOLLY, W/O.LAWRENCE, AGED 35 YEARS, KAIPPENPLACKAL, THIYODI P.O., KOORACHUND, KOZHIKODE DISTRICT. BY ADV. SRI.P.M.MOHAMMED SHIRAZ RESPONDENTS: ------------- 1. DISTRICT COLLECTOR, CIVIL STATION, KOZHIKODE. 2. THE TAHSILDAR (R.R.), TALUK OFFICE, VADAKARA, KOZHIKODE DISTRICT. 3. THE VILLAGE OFFICER, KOORACHUND VILLAGE, THIYODI P.O., KOZHIKODE DISTRICT. 4. THE AGRICULTURAL INCOME TAX & SALES TAX OFFICER, PERAMBRA, KOZHIKODE DISTRICT. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/03/2008, THE COURT ON 28/03/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 10682 of 2008 --------------------------------- Dated, this the 28th day of March, 2008 J U D G M E N T Demand under challenge is arrears of agricultural income tax with interest and collection charges. No collection charge is payable, if petitioner remits the tax voluntarily. Since there is delay in payment of tax, petitioner is liable to pay interest at statutory rate. Having regard to the request for instalments, petitioner is granted three equal monthly instalments to clear the arrears of tax but excluding collection charges, if payments are made voluntarily. Petitioner will pay first instalment on or before 20/04/2008 and balance on or before 20 th day of two succeeding months. Revenue recovery proceedings will be kept in abeyance for payment as above and if default is committed, entire arrears will be recovered on first default and in that event, collection charges also should be recovered. The writ petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) jg