IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 28TH JANUARY 2011 / 8TH MAGHA 1932 WP(C).No. 2559 of 2011(T) ------------------------- PETITIONER(S): --------------- M/S.PUNATHIL ROLLER & FLOUR MILL (P) LTD ONDEN ROAD, KANNUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.MUHAMMED SHAFEEQUE. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------- 1. ASST.COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR - 670 001. 2. INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KANNUR - 670 001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.2559 of 2011-T ---------------------------------------- Dated this the 28th day of January, 2011. J U D G M E N T Assessment was completed against the petitioner with respect to the year 2004-05 by resorting to procedure contemplated under Section 17D of the Kerala General Sales Tax Act, 1963 (KGST Act). The petitioner took up the matter in appeal before the Appellate Tribunal. But the appeal was rejected as per Ext.P2 order for want of remittance of the tax amount assessed. Pursuant to Ext.P3 demand notice issued, now recovery steps were threatened against the petitioner. Limited prayer of the petitioner is to permit payment of the amounts due, in instalments, without prejudice his rights to rectify the defects and to pursue the appeal. 2. Considering the limited request, I am of the view that interest of justice will be served by permitting the petitioner to pay off the amounts due in instalments especially considering the provisions contained under Rule W.P(C) No.2559 of 2011-T 2 30B of the KGST Rules. Hence the writ petition is disposed of directing the respondents to restrain from coercive steps of recovery on the basis of Ext.P3, provided the petitioner remits the amounts due thereunder in 10 (ten) equal monthly instalments, falling due on or before 15.2.2011 and on or before the 15th day of succeeding months. 3. On failure in making payment of any one of the instalments the respondents will be free to proceed with further steps. Needless to say that the above direction will depend upon the outcome of decision if any taken by the appellate authority if the petitioner pursue the appeal, after curing the defect as pointed out in Ext.P2 and if the appeal is restored on that basis. C.K.ABDUL REHIM JUDGE ab