IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST DECEMBER 2009 / 30TH AGRAHAYANA 1931 WP(C).No. 36757 of 2009(L) -------------------------- PETITIONER(S): --------------- C.U.PRASAD,AJAY TRADERS,PADICKAL PADAM, PUDUNAGARAM,CHITTOOR,RESIDING AT CHILAMPATHU HOUSE,T.K.THARA,KODUVAYOOR,PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER,CHITTOOR, PALAKKAD DISTRICT. 2. TAHSILDAR(RR),CHITTOOR, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P. (C) No. 36757 OF 2009 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of December, 2009 J U D G M E N T Petitioner is aggrieved by Revenue Recovery steps initiated for realisation of tax amount due, pursuant to issuance of Ext.P1 and P2 notices. Limited prayer of the petitioner is to permit payment of the amount in installments. According to the petitioner, inspite of approach made before the authorities concerned, his request for permitting payment in installments as provided under Section 30 B of the KGST Rules, was not been considered. Hence the writ petition is filed. 2. Having considered the provision contained under Section 30 B of the KGST Rules, and having considered facts and circumstances of the case, I am of the opinion that the petitioner can be permitted to pay off the entire liability in 6 (six) equal monthly installments starting from 31.1.2010 and on or before the last day of the succeeding month. If payments as stated above is made without any default, the respondents shall keep in abeyance all further steps of WPC.36757 of 2009 : 2 : recovery. 3. It is made clear that on the event of default in payment of any of the installments, the respondents will be free to proceed with further steps of recovery. 4. The issue pertaining to collection charges due under the Kerala Revenue Recovery Act and Rules will be governed by the dictum laid down by this Court in MALABAR ORGANICS LIMITED VS. STATE OF KERALA (2009(4) KLT 328) and any such charges will be leviable only if effective steps of recovery has taken place, pursuant to the RR proceedings, subject to the conditions specified in the said decision. ( C.K. ABDUL REHIM, JUDGE) jma