IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933 WP(C).No. 33326 of 2006(P) ------------------------------------ PETITIONER: P.MOHAN, S/O.PADMANABHA IYER, P.K.P.NAGAR, XXVII/1734, UNIVERSITY ROAD, KOCHIN-22. BY ADV. SRI.S.JAYAKRISHNAN RESPONDENTS: 1. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (S) DEPARTMENT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR,ERNAKULAM. 3. THE SALES TAX OFFICER, IST CIRCLE, PERUMBAVOOR, 683 544. 4. THE DEPUTY TAHSILDAR (RR), KANAYANNUR TALUK, ERNAKULAM. BY GOVT. PLEADER SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN WPC 33326/06 PETITIONER'S EXHIBITS: EXT. P1 TRUE COPY OF SECTION 7 RR NOTICE NO.E2-87/06-07 DT. 25.9.06 ISSUED BY THE RESPONDENT EXT. P2 TRUE COPY OF REPRESENTATION SUBMITTED BY THE EPTITIONER TO THE PRINCIPAL SECRETARY TO GOVT. REVENUE (S) DEPARTMENT DT. 31.10.06 /TRUE COPY/ P.R.Ramachandra Menon, J. ------------------------------------------- W.P.(C)No.33326 of 2006 P ------------------------------------------- Dated this the 3rd day of August, 2011 JUDGMENT Petitioner has approached this Court with the following prayers: “i. Call for the records relating to Exhibit P1 and ii. to issue a writ of certiorari or other appropriate order quashing Exhibit P1 demand notice being arbitrary and illegal. Iii. to issue a writ of mandamus or any other appropriate writ, order or direction directing the first respondent to grant instalment facility for remitting the balance amount due. iv. to issue a writ of mandamus or any other appropriate writ, order or direction directing the first respondent to consider and dispose of Exhibit P2 representation as expeditiously as possible and v. to grant such other reliefs as are just and proper in the circumstances of the case.” 2. When the matter came up for consideration on 15.12.2006, the following interim order was passed: WPC 33326/06 2 “GP to ascertain as to whether an amount of Rs.1,04,450/- has since been received as stated in paragraph 3 and as to what is the balance amount payable. Since the petitioner is only claiming instalment benefit for paying the balance amount and pending instruction received by the Government Pleader, there will be interim stay of further proceedings pursuant to Exhibit P1 on condition that the petitioner shall pay an amount of Rs.20,000/- (Rupees twenty thousand) within one month.” 3. Learned counsel for the petitioner submits that the condition imposed by this court while granting interim stay has already been complied with. Learned counsel also submits that petitioner does not intend to proceed with the case and petitioner will be satisfied if he is permitted to wipe off the entire liability by way of reasonable instalments. 4. Heard the learned Government Pleader as well. 5. Considering the particular facts and circumstances of the case, petitioner is permitted to clear of the liability in a phased manner. Accordingly, the balance amount due from the petitioner shall be cleared by way of 'six' equal monthly instalments, the first of which shall be effected on or before the 30th of this month; followed by similar instalments to be cleared WPC 33326/06 3 on or before the 30th of every succeeding month. Subject to this, the revenue recovery proceedings pursued against the petitioner shall be kept in abeyance for the time being. It is made clear that if the petitioner commits any default in clearing the liability as above, it will be open to the respondents to proceed against the petitioner and the properties in accordance with the relevant provisions of law. The writ petition is disposed of as above. (P.R.Ramachandra Menon, Judge) tkv