IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 27209 of 2011(A) -------------------------- PETITIONER(S): --------------- AKBAR A.U., S/O.V.M.UMMER, AGED 55, RESIDING AT PALLIPPATTU HOUSE, ANJUNIRATHUNDI PARAMBU, DESABHIMANI ROAD, KALOOR P.O., KOCHI - 682 017, PROPRIETOR, M/S.VISMAYA HOME APPLIANCES, S.A.ROAD, KADAVANTHRA. BY ADV. SRI.UNISE MOHAMED KUNJU SRI.SAKIR.K.H. RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, THRIPUNITHURA, PIN - 682 301. 2. THE VILLAGE OFFICER, ELAMKULAM VILLAGE, ERNAKULAM DISTRICT, PIN - 682 020. 3. THE DEPUTY THASILDAR, REVENUE RECOVERY, KANAYANNUR TALUK, ERNAKULAM DISTRICT, PIN - 682 011. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27209 of 2011(A) APPENDIX PETITIONER(S) EXHIBITS EXT.P-1 TRUE COPY OF THE DEMAND NOTICE DATED 05.07.2011 IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT THROUGH THE 2ND RESPONDENT. EXT.P-2 TRUE COPY OF THE DEMAND NOTICE DATED 05.07.2011 IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT THROUGH THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE ab S.SIRI JAGAN, J ------------------------------------------------- W.P(C) No.27209 of 2011 -------------------------------------------------- Dated this the 14th day of October, 2011 J U D G M E N T The petitioner challenges the proceedings under the Kerala Revenue Recovery Act for recovery of the tax due under the Kerala Value Added Tax Act from the petitioner. The petitioner does not dispute the liability to pay or the quantum. The petitioner only seeks facility to pay off the amount in instalments. 2. This is opposed by the learned Government Pleader. 3. Having heard both sides, this writ petition is disposed of with a direction to the respondents to permit the petitioner to pay off the entire tax due in 6 (six) equal monthly instalments starting from 01.11.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments on due dates without default, further proceedings under the Act shall be kept in abeyance. W.P(C) No.27209 of 2011 : 2 : However, if the petitioner commits default in payment of any one of the instalments, it would be open to the respondents to continue proceedings as now initiated without having to issue any fresh notice or proceedings in that regard. Sd/- S.SIRI JAGAN JUDGE //True Copy// P.A to Judge ab