IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 22ND JULY 2011 / 31ST ASHADHA 1933 WP(C).No. 19977 of 2011(V) --------------------------------------- PETITIONER(S): ------------------------ M/S.KRISHNA TRADERS, CHITTUR COLLEGE,CHITTUR, PALAKKAD DISTRICT, REP.BY NARAYANANKUTTY A.K,.MANAGING PARTNER BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, CHITTUR PALAKKAD-678 101 2. ASST.COMMISSIONER (APPEALS) DEPT OF COMMERCIAL TAXES, PALAKKAD 3. DEPUTY TAHSILDAR (RR) CHITTUR-PIN-678 101 R1 TO R3 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19977/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 20/01/2011 P2 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 21/05/2011 P3 COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 21/05/2011 P4 COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 28/03/2011 P5 COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT IN KVATA 184/11 DATED 17/06/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 19977 of 2011 ================== Dated this the 22nd day of July, 2011 J U D G M E N T The petitioner is aggrieved by recovery proceedings for recovery of tax assessed on the petitioner under the Kerala Value Added Tax Act. The petitioner does not dispute the liability to pay or the quantum. He only seeks facility to pay the amounts due in instalments. 2. This is opposed by the learned Government Pleader. 3. Taking a lenient view, I direct respondents 1 and 3 to permit the petitioner to pay off the amounts due in six equal monthly instalments starting from 1.9.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments on the due dates without default, coercive proceedings for recovery of the amounts shall be kept in abeyance. However, if the petitioner commits default in payment of any of the instalments, it would be open to respondents 1 and 3 to continue proceedings as now initiated without having to issue any fresh notice or proceedings in that regard. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge