IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 WP(C).No. 37731 of 2008(P) ----------------------------------------------- PETITIONER(S): ---------------------- MATHEW DEVASSIA,S/O.DEVASSIA, AGED 65, ALAPPATTU HOUSE, PERUNADA P.O., RANNY, PATHANAMTHITTA DISTRICT. BY ADV. SRI. K.SIJU SRI.PRATHEESH.P SRI.A.MUHAMMED RAFFI RESPONDENT(S): ------------------------- 1. THE SALES TAX OFFICER, RANNY. 2. THE TAHSILDAR (REVENUE RECOVERY), RANNY. 3. THE VILLAGE OFFICER, PERUNADA VILLAGE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 37731 OF 2008 P -------------------------------------- Dated this the 2nd March, 2009 JUDGMENT Petitioner challenges Ext.P3. Ext.P3 is an order of assessment dated 25.11.2006. Petitioner had approached this Court earlier and Ext.P1 is the Judgment. Therein, the learned Single Judge of this Court granted an opportunity to the petitioner to remit Rs.25,000/= and to produce the receipt. Thereafter, notice was to be issued to the petitioner to produce Books of Accounts and further directions were also given. Admittedly, though notice was issued, petitioner did not care to produce any document and it is accordingly Ext.P3 assessment order was passed, raising a demand of Rs.55,000/= after giving credit to Rs.25,000/= paid by the petitioner plus Rs.4,000/= as Surcharge. Petitioner is issued Ext.P4 demand notice for Rs.81,000/=. Petitioner seeks further time. In the Writ Petition, WPC.37731/08 P 2 the prayer is to afford one more opportunity to the petitioner to produce the Books of Accounts. Already the petitioner was given opportunity by the Court way back in January, 2005 and I do not see any reason to grant any further opportunity. Learned counsel for the petitioner then submits that the petitioner may be given time to pay off the amount. The Writ Petition is disposed of permitting the petitioner to remit the entire amount due with due interest in six equal monthly instalments, the first of which shall be payable on or before 20.03.2009 and the remaining instalments on or before the 20th of every succeeding month. If the petitioner does not remit any single instalment, he will lose the benefit of this Judgment and it will be open to the respondents to proceed against the petitioner in accordance with law. I also make it clear that this will not stand in the way of the petitioner claiming the benefit of the Amnesty Scheme, if the petitioner is entitled otherwise to the same. Recovery WPC.37731/08 P 3 proceedings will be kept in abeyance, if the petitioner continues to pay in terms of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge