IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 6TH OCTOBER 2009 / 14TH ASWINA 1931 WP(C).No. 27898 of 2009(F) -------------------------- PETITIONER(S): --------------- K.A.MOHAMMED, S/O.ABDUL KHADER, KUNNICKAL HOUSE, 10/931, MANTHRA ROAD, KOCHI - 682 004. BY ADV. SRI.SABU GEORGE RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.27898 OF 2009 ------------------------------ Dated this the 6th day of October, 2009 J U D G M E N T ---------------------- 1. Petitioner is a senior citizen at his age of 72 years. According to him he was conducting business in iron scraps. With respect to the period when the business was conducted there is arrears of sales tax amounts due. According to the petitioner the liability was fetched on him only because of failure to obtain and produce 'C' form from the purchasers. It is submitted that none of the family members of the petitioner including his children are having capacity to pay off the liability in a lump sum. Complaint of the petitioner is that now coercive steps are being threatened by issuing Ext.P1 and P2 notices under the provisions of the Kerala Revenue Recovery Act. Therefore, limited prayer of the petitioner is for granting installment facility for payment of the amount covered under Exts.P1 and P2. 2. Having considered facts and circumstances of the case, I am inclined to show indulgence in permitting the petitioner to pay off the entire liability covered under Exts.P1 and P2 within a reasonable time in installments. In the result W.P.(C).27898/09-F 2 the writ petition is disposed of directing the respondents to keep in abeyance all further coercive steps pursuant to Exts.P1 and P2, if the petitioner makes payment of the amount covered therein in 8 equal monthly installments, starting from 20.10.2009 and on or before the 20th day of every succeeding months. It is made clear that on default in payment of any of the installments as stipulated above, the respondents will be at liberty to take further steps pursuant to Ext.P1 and P2 notices and on such event the petitioner will be precluded from raising any further challenge against the proceedings before this court or before any other forum. C.K.ABDUL REHIM, JUDGE. okb