IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 5TH JANUARY 2010 / 15TH POUSHA 1931 WP(C).No. 33 of 2010(D) ----------------------- PETITIONER(S): --------------- M/S STAR HOMES GUEST HOUSE, SOUTH STAR APARTMENT, OPP'K.S.R.T.C BUST STAND, ERNAKULAM, KOCHI-35, REPRESENTED BY ITS MANAGING PARTNER, AJAY V. GEORGE. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER (L.T), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-15. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 33 of 2010 -------------------------------------- Dated, this the 5th day of January, 2010 J U D G M E N T The challenge involved in this Writ Petition is against the coercive proceedings taken against the petitioner by issuing Exts.P6, P7 and P8 series notices under the Kerala Revenue Recovery Act, with regard to the liability under the Kerala Taxes on Luxuries Act 1976. The learned counsel for the petitioner submits that the default occurred was by virtue of some unforeseen circumstances and never due to any wilful laches or deliberate negligence in this regard and that the relief prayed for in this Writ Petition, is to permit the petitioner to clear the said liability by way of 'ten' equal monthly instalments starting from January, 2010. 2. Heard the learned Government Pleader as well; who submits that the contentions raised in the Writ Petition do not have any merit at all, more so since the fixation of the liability is not subjected to challenge by the petitioner and further when, the amounts altogether as shown in Exts.P6, P7 and P8 coming to more than 22 lakhs is an amount which the petitioner has already collected from the customers and hence that no indulgence needs to be shown in the case of the petitioner. WP(C) No.33/2010 2 3. Considering the facts and circumstances, the petitioner is directed to clear the entire liability under Exts.P6 to P8 Revenue Recovery notices, by way of 'four' equal monthly instalments, the first of which shall be effected on or before the 25th of this month; to be followed by similar instalments to be effected on or before the 25th of the succeeding months. Subject to the above, the further steps pursuant to Exts.P6 to P8 Revenue Recovery notices shall be kept in abeyance. It is also made clear that, if any default is committed by the petitioner in satisfying the liability as above, the respondents will be at liberty to proceed with further steps, from the stage where it stands now, for realisation of the entire amount in a lump sum. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc