IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 8TH MARCH 2010 / 17TH PHALGUNA 1931 WP(C).No. 7354 of 2010(T) ------------------------- PETITIONER(S): --------------- NITHA SURENDRAN, PROPRIETRIX, MANGATTU TILE DEPOT., 1/123, KUREEKKAD P.O., THRIPUNITHURA, ERNAKULAM DISTRICT. BY ADV. SRI.M.G.DEVIPRASADAN RESPONDENT(S): --------------- 1. DISTRICT COLLECTOR, ERNAKULAM. 2. DEPUTY TAHSILDAR (R.R.), KANAYANNUR, ERNAKULAM DISTRICT. 3. VILLAGE OFFICER, KUREEKKAD. 4. COMMERCIAL TAX OFFICER, KERALA VALUE ADDED TAX, CIRCLE-I, THRIPUNITHURA. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 7354 of 2010 --------------------------------------- Dated, this the 8th day of March, 2010 J U D G M E N T The petitioner is before this Court, being aggrieved of the coercive steps taken under the relevant provisions of the Kerala Revenue Recovery Act for realisation of the amount stated as due from the petitioner under the Kerala Value Added Tax Act. 2. Heard the learned Government Pleader as well. 3. Obviously, the petitioner has not raised any challenge against the assessment effected by the statutory authorities and the only prayer is to direct the 4th respondent to consider Ext.P4 representation for enabling the petitioner to satisfy the liability by way of instalments. 4. After hearing both the sides, this Court finds it fit and proper to permit the petitioner to wipe off the liability in a phased manner. Accordingly the petitioner is directed to satisfy the entire outstanding liability under Exts.P1 and P2 by way of ‘four’ equal monthly instalments, the first of which shall be effected on or before the 30th of this month, to be followed by similar instalments to be effected on or before the 30th of the succeeding months. Subject to this, all further proceedings pursuant to Exts.P1 to P3 shall be kept in abeyance. It is made clear that if any WP(C) No.7354/2010 2 default is committed by the petitioner in satisfying the liability as above, the respondent will be at liberty to proceed with further steps for realisation of the entire amount in a lump sum. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc