IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 23RD JUNE 2009 / 2ND ASHADHA 1931 WP(C).No. 17324 of 2009(I) -------------------------- PETITIONERS: --------------- M/S.MAYFAIR HOTEL, NH BYEPASS ROAD, VENNALA, PALARIVATTOM, REP. BY ITS MANAGING PARTNER, K.P.DAMODARAN NAIR. BY ADV. MS. S.K.DEVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, II CIRCLE, KALAMASSERY AT PALARIVATTOM. 2. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR. CK. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 17324 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 23rd day of June, 2009 JUDGMENT The coercive proceedings taken by the respondents invoking the relevant provisions under the Kerala Revenue Recovery Act, for realization of the sales tax arrears, are sought to be intercepted in the present Writ Petition. The default, according to the petitioner was not wilful or deliberate and that the petitioner is ready and willing to clear the entire liability by way of six equal monthly installments. 2. Heard the learned Government Pleader as well. Considering the facts and circumstances, the petitioner is given permission to wipe off the entire liability as aforesaid by way of six monthly installments with interest and actual expenses involved. The first installment shall be paid on or before the 30th of this month and the remaining installments shall be satisfied on or before the 30th of the succeeding months. Subject to the above, the coercive proceedings taken on the basis of Ext.P1 shall be kept in abeyance. It is made clear that, if the petitioner commits any default in honouring the commitment as above, the respondents will be at liberty to pursue further steps on the basis of Ext.P1, for realization of the entire amount in lump sum. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd