IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 37851 of 2010(F) -------------------------- PETITIONER(S): --------------- K.H.ANEESA, PROPRIETRIX, HEMBEL MARKETING, NORTH KALAMASSERY. BY ADV. SMT.S.K.DEVI RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, IST CIRCLE, KALAMASSERY, COCHIN-28. 2. THE INSPECTING ASST.COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM, KOCHI-30. BY SRI.GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.37851 of 2010-F ---------------------------------------- Dated this the 21st day of December, 2010. J U D G M E N T Limited prayer in this writ petition is to permit the petitioner to make payment of the amounts covered under Ext.P1, which is sought to be recovered through revenue recovery steps initiated as per Ext.P2, in a phased manner, in instalments. 2. According to the petitioner, when coercive steps of recovery was initiated, the petitioner had approached the 2nd respondent offering the payment of the amounts in instalments. But the same was not accepted. The petitioner specifically points out Rule 51 of the Kerala Value Added Tax Rules (KVAT Rules) wherein the assessing authority is vested with powers to grant such instalment facility. 3. Considering the facts and circumstances, I am of the view that interest of justice will be served if the petitioner is permitted to make payment of amount covered under Exts.P1 and P2, in 8 (eight) equal monthly W.P(C) No.37851 of 2010-F 2 instalments, falling due on or before 25.1.2011 and on or before the 25th day of every succeeding months. The petitioner is permitted to remit the amount before the 1st respondent,as mentioned above. 4. Needless to say that, the respondents shall restrain from taking any coercive steps of recovery if the amounts are remitted as directed above. 5. It is made clear that on the event of default in payment of any one of the instalments, the respondents will be free to proceed with further steps. It is further made clear that the above relief is granted subject to condition that the petitioner is precluded from raising any subsequent challenge against the proceedings. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// P.A to Judge ab W.P(C) No.37851 of 2010-F 3