IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 28TH FEBRUARY 2011 / 9TH PHALGUNA 1932 WP(C).No. 6173 of 2011(V) ------------------------------------- PETITIONER: ------------------- C.R.RAVIKUMAR, S/O.LATE RAMAKRISHNAN, AGED 39 YEARS,PEON, GOVERNMENT COLLEGE, RESIDING AT CHERPUKALARIKKAL HOUSE, P.O.PERMBRA, MUKUNDAPURAM TALUK,THRISSUR DISTRICT. BY ADV. SRI.N.RAJAGOPALAN NAIR. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, THRISSUR DIVISION,S.T.NAGAR, THRISSUR. 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY,MUKUNDAPURAM TALUK. R1 BY SRI.THOMAS MATHEW NELLIMOOTTIL,S.C, R2 BY GOVT. PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.6173 of 2011-V ---------------------------------------- Dated this the 28th day of February, 2011. J U D G M E N T Proceedings initiated under the Kerala Revenue Recovery Act for realisation of arrears of service tax due from the petitioner, is the subject matter of challenge in this writ petition. Learned counsel for the petitioner concede that the liability has become final. On the other hand a limited prayer is raised to permit the petitioner to pay off the liability within a reasonable time, in instalments, on the basis of a specific undertaking that the petitioner is relinquishing all challenges raised against the assessment. 2. Heard Sri.Thomas Mathew Nellimoottil, standing counsel appearing for the Central Board of Excise and Customs. The relief sought for is opposed contending that the writ petition itself is not maintainable. 3. It is contended that the petitioner is employed only in Class IV category and he is not in a position to pay off the amounts in a lumpsum. Hence, I am of the view that indulgence can be shown in permitting the petitioner to pay off the liability W.P(C) No.6173 of 2011-V 2 in a phased manner, within a reasonable time. 4. Accordingly, the writ petition is disposed of directing the respondents to keep in abeyance all coercive steps of recovery, subject to condition of the petitioner remitting the entire amounts due under Ext.P2, including interest accruing in future, in 8 (eight) equal monthly instalments, falling due on or before 15.3.2011 and on or before the 15th day of succeeding months. 5. It is made clear that on the event of default in payment of any one of the instalments as stipulated, the respondents will be free to proceed with further steps. It is further made clear that the above relief is granted subject to the condition that the petitioner is precluded from raising any subsequent challenge against such proceedings. 6. It is made clear that the relief as stated above is granted considering the special circumstances prevailing in the instant case and this could not be considered as a precedent in any other case. C.K.ABDUL REHIM JUDGE ab