IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 21ST JULY 2011 / 30TH ASHADHA 1933 WP(C).No. 10478 of 2011(H) ---------------------------------------- PETITIONER(S): ------------------------ T.N.ASOK KUMAR, S/O.LATE NARAYANA PILLAI MANAGING PARTNER, ARUNA TOURIST HOME, A.M.ROAD, PERUMBAVOOR-683 542(NOW RESIDING AT ARUNALAYAM HOUSE, PERUMBAVOOR). BY ADV. SRI.A.JAYASANKAR SRI.MANU GOVIND RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM, PIN- 695 001. 2. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, PERUMBAVOOR, OFFICE OF THE COMMERCIAL TAX OFFICER, PERUMBAVOOR-PIN-683 542. R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/07/2011,ALONG WITH WPC NO.14413 OF 2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.10478/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE CIRCULAR NO.44/2006 DATED 27/11/2006 ISSUED BY THE 1ST RESPONDENT. P2 COPY OF THE COMMUNICATION DATED 14/03/2011 FROM THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).Nos.10478 & 14413 of 2011 ================== Dated this the 21st day of July, 2011 J U D G M E N T The petitioner in these two writ petitions is the same. He originally opted for paying the compounded tax in respect of the sale transactions. But he now seeks assessment on actual sales. 2. The learned Government Pleader submits that once compounding has been opted for a particular year and the assessee enjoyed the benefit of the compounding, he cannot later on revert to assessment as per the actual sales. 3. I have considered the rival contentions in detail. 4. In view of the submission of the learned Government Pleader, the learned counsel for the petitioner seeks instalment facility to pay off the balance amounts in instalments. Accordingly, this writ petition is disposed of with a direction to the respondents to permit the petitioner to pay off the balance amounts due in eight equal monthly instalments starting from 1.9.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments on the due dates without default, coercive proceedings for recovery of the amounts shall be kept in abeyance. However, if the petitioner commits default in payment of any of the instalments, it w.p.c.10478/11 & cc. 2 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/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge