IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR TUESDAY, THE 10TH MAY 2011 / 20TH VAISAKHA 1933 WP(C).No. 13291 of 2011(J) -------------------------- PETITIONER: -------------- A.K.SANTHOSH,PROPRIETOR,M/S.XL HOTEL, FL.3 NO.15, BISHOP KUREETHARA ROAD,FORTKOCHI. BY ADV. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS: ----------------- 1. THE INTELLIGENCE OFFICER, SQUAD NO.11, DEPT. OF COMMERCIAL TAXES, ERNAKULAM-15. 2. THE INSPECTING ASST.COMMISSIONER DEPT.OF COMMERCIAL TAXES, SALES TAX COMPLEX, MATTANCHERY, KOCHI-2. BY SRI. K.P. PRADEEP, SPL. GOVT. PLEADER(TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.T.RAVIKUMAR, J. ---------------------------------------------- W.P(C).No.13291 of 2011 ---------------------------------------------- Dated this the 10th day of May, 2011 JUDGMENT The short prayer in this Writ Petition is to permit the petitioner to make payment of the penalty imposed on him iby the first respondent by invoking the power under Section 45A of the Kerala General Sales Tax Act, 1963, in instalments. 2. There is no challenge against the order whereby the said penalty has been imposed on him. On receipt of the order imposing the said penalty, the petitioner submitted Exhibit P1 before the first respondent requesting to permit him to pay the amount of penalty in six equal monthly instalments. However, without heeding to the same,the first respondent initiated steps for recovering the amount and accordingly the second respondent has issued Exhibit P2 notice to the petitioner. Exhibit P2 is a notice issued under Section 7 of the Revenue Recovery Act by the second respondent. Evidently, in terms of Rule 30B of the Kerala General Sales Tax Rules, the assessing authority is vested with the power to grant instalment facility. In the circumstances, in the interest of justice, the petitioner is WP(C).13291/11 - 2 - permitted to pay the amount demanded as per Exhibit P2 in six equal monthly instalments commencing from 31st day of this month. The subsequent instalments shall be paid by the petitioner on or before last day of the succeeding months. It is made clear that in case the petitioner commits any default in payment of any instalment as above, it will be open to the respondents to proceed with the steps already initiated for recovering the amount in question. C.T.RAVIKUMAR, JUDGE vgs