IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 WP(C).No. 27034 of 2010(D) --------------------------------------- PETITIONERS: --------------------- 1. LUKA, S/O.OUSEPH, KUNNAPPILLIL HOUSE, AVOLY.P.O., MUVATTUPUZHA, PARTNER, HOTEL ANNA COUNTRY HAVEN, MUVATTUPUZHA. 2. SALLY JOHN, W/O.LUKA, KUNNAPPILLIL HOUSE, AVOLY.P.O., MUVATTUPUZHA, -DO- -DO- BY ADVS. SRI.S.SUDHISH KUMAR, SRI.P.R.SUDHAKARAN NAIR, SRI.JAISON JOSEPH(KOOTHATTUKULAM). RESPONDENT: ---------------------- THE TAHSILDAR, MUVATTUPUZHA, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT. BY GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.27034 of 2010 -------------------------------------- Dated this the 31st day of August, 2010 J U D G M E N T ---------------------- The limited prayer in the writ petition is to permit the petitioner to pay off the liability under the Kerala Building Tax Act, in installments. The assessment was finalised on 18.12.2009 as per Ext.P1 and an amount of Rs.90,900/- was fixed as liability. Eventhough petitioner claimed exemption, the same was rejected based on the dictum laid by a Division Bench of this court in M/s. K.P. Issac & Sons Pvt.Ltd. and others Vs. Tahsildar & others (2010 (1) KLT 441). Through Ext.P4, the petitioner made a request to permit payment of the tax amount in 4 quarterly installments, as provided under Rule 13 of the Kerala Building Tax Rules, 1974. But under Ext.P5 the said request was declined observing that the petitioner has not applied for installment payment within the specific time after W.P.(C).27034/010 -2- completion of the assessment or within the time prescribed for payment of the tax amount. 2. On a perusal of Section 18 of the Kerala Building Tax Act read with Rule 13 of the above said Rules, the assessing authority can permit payment of Building Tax assessed, in 4 quarterly installments. It is mentioned in Rule 13 that the first of such installment need be paid within 30 days from the date of service of the order of assessment. The request was seen rejected on the ground that the installment facility was sought for only after expiry of 30 days from the date prescribed for payment. Learned Government Pleader also points out that considering the date of Ext.P1 assessment, the period of quarterly payments will be over by December 2010. 3. Learned counsel for the petitioner on the other hand points out that the application seeking payment in installments could not be submitted earlier, because the petitioner was agitating his claim for exemption. It was also pointed out that the installment facility was sought for W.P.(C).27034/010 -3- under Ext.P4 immediately after rejection of the claim for exemption. 4. Considering the facts and circumstances and also the statutory provisions, I am inclined to permit the petitioner to make payment of the tax amount in installments. Accordingly the writ petition is disposed of directing the respondents to keep in abeyance steps for recovery initiated pursuant to Ext.P6 on condition the petitioner remits the amount along with interest if any falling due, in 4 quarterly installments, the first of which shall be paid on or before 15.9.2010. 5. Needless to say that the respondents are at liberty to proceed with further steps in case payment of any of the installments is defaulted. C.K.ABDUL REHIM, JUDGE. okb