IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH JUNE 2009 / 20TH JYAISHTA 1931 WP(C).No. 16016 of 2009(V) -------------------------- PETITIONER: --------------- K.P.CHELLAMMA, PARAMESWARATH HOUSE CHUNAKKARA NORTH, MAVELIKKARA. BY ADV. SRI.T.P.SAJAN ADV. SRI.M.MOHAMED NAVAZ RESPONDENT: ------------------- THE REGIONAL TRANSPORT OFFICER TAXATION OFFICER, REGIONAL TRANSPORT OFFICE, ALAPPUZHA. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No.16016 OF 2009 ......................................................................... Dated this the 10th June, 2009 J U D G M E N T The arrear of tax in respect of the stage carriage bearing No.KL.04/L.4197 owned by the petitioner was sought to be realised by resorting to coercive steps under the Revenue Recovery Act, which in turn has been subjected to challenge in the present Writ Petition. 2. The case of the petitioner is that he had originally submitted 'G' Forms in respect of the period in question, but the same had been subsequently withdrawn for better reasons. It is the case of the petitioner that the default occurred only because of some unforeseen circumstances and never due to any wilful or deliberate negligence. The learned counsel appearing for the petitioner submits that the entire liability will be cleared, provided some breathing time is given to the petitioner. 3. Heard the learned Government Pleader as well. W.P.(C) No.16016 OF 2009 2 4. Considering the facts and circumstances, the petitioner is directed to wipe out the entire tax liability, including additional tax, if any, in respect of the said vehicle by way of six equal monthly instalments, commencing from 30.06.2009. As such, all coercive steps stated as taken against the petitioner shall be kept in abeyance. It is also made clear that if the petitioner commits any default in satisfying the liability as above, the respondents will be at liberty to proceed against the petitioner to realise the entire outstanding amount in a lump sum. The petitioner will be permitted to put the vehicle back on the road only after clearing the liability as above. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk