IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 11613 of 2011(B) --------------------------------------- PETITIONER: ------------------- NEELAMBARI RESORTS PRIVATE LIMITED, MARUTHOM THATTU, CHULLY, KASARAGOD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, MAVILA KRISHNAN NAMBIAR. BY ADV. SRI.RAJESH NAMBIAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER (WC &LT), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KASARAGOD, PIN – 671 121. 2. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KASARAGOD, PIN – 671 121. 3. THE TAHSILDAR, HOSDURG, PIN – 671 122. 4. THE DISTRICT COLLECTOR, KASARAGOD, PIN – 671 121. R1 TO R4 BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.11613 of 2011 ------------------------------- Dated this the 11th day of April, 2011. J U D G M E N T Petitioner is seeking only a limited relief to permit payment of the amounts covered under Ext.P1 order of assessment and Ext.P2 order imposing penalty, issued under the provisions of the Kerala Tax on Luxuries Act, in instalments, within a reasonable time. 2. Heard ; learned Government Pleader appearing for the respondents. Considering the limited prayer, I am of the view that, indulgence can be shown in permitting the petitioner to pay off the liability in a phased manner. 3. Accordingly, the writ petition is disposed of permitting the petitioner to remit the entire balance outstanding under Exts.P1 and P2 orders, along with interest if any due, in 6 (six) equal monthly instalments, falling due on or before 30.4.2011 and on or before the last day of the succeeding months. 4. It is made clear that the payment as directed above 2 W.P.(C).No.11613 of 2011 will not prejudice rights if any available to the petitioner to challenge the orders by approaching the appellate authority. However, it is made clear that the appellate authority shall not grant any interim relief apart from the relief of instalment for payment, granted under this judgment. C.K.ABDUL REHIM, Judge ami/