IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 2ND AUGUST 2007 / 11TH SRAVANA 1929 WP(C).No. 23700 of 2007(U) -------------------------- PETITIONER: ------------ MRS. BABY ANTONY, WIFE OF THE LATE SRI. VARKEY ANTONY, NENMENIPARAMBIL HOUSE, EZHUPUNNA, ALAPPUZHA. BY ADV. SMT.S.K.DEVI SRI.K.P.PRADEEP (PAYYANNUR) RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAX KUTHIATHODE ALAPPUZHA DISTRICT. 2. DEPUTY TAHSILDAR (RR) TALUK OFFICE, CHERTHALA, ALAPPUZHA DISTRICT. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (FINANCE) SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/08/2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 23700 OF 2007 -------------------------------------------- Dated this the 2nd day of August, 2007 JUDGMENT The prayer is only for instalment facility for clearing the arrears of sales tax and interest due from a bar hotel which was run by petitioner's husband, who is no more. Having regard to the death of the petitioner's husband and petitioner's undertaking to pay arrears in instalments, W.P. is disposed of granting instalment facility to the petitioner to clear the arrears at the rate of Rs. 50,000/- per month together with interest on instalment amount, first of which will be paid on or before 25th of August, 2007 and balance on or before 25th of every succeeding month until full arrears are cleared. If payments are made voluntarily no collection charges will be recovered from the petitioner. Petitioner will make payments to the Commercial Tax Officer and produce receipt before the recovery authority who will withhold recovery proceedings until full arrears are cleared, and thereafter return the RR proceedings. However, if any instalment is defaulted, recovery will be effected for full arrears. (C.N.RAMACHANDRAN NAIR) Judge 2