IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 WP(C).No. 31988 of 2009(P) -------------------------- PETITIONER(S): --------------- P.C.DAVID, MANAGING PARTNER, RAPHY TRADERS, P.O.POOTHOLE, THRISSUR. BY ADV. SRI.JIJO PAUL RESPONDENT(S): --------------- 1. THE COLLECTOR/AUTHORIZED OFFICER, INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. 2. THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. BY GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 31988 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of November, 2009 J U D G M E N T 1. Limited prayer of the petitioner is for permitting payment of the balance amount due under Ext.P1 assessment in 20 equal monthly installments. The assessing authority is empowered to provide installment facility for payment of any arrears of Tax, under Rule 51 of the Kerala Value Added Tax Rules. Considering the said provision and also considering the factual matrix of the case enumerated in the writ petition, I am of the opinion that some indulgence can be shown in the matter of permitting the petitioner to pay off the entire liability within an extended period, in installments. 2. Accordingly the writ petition is disposed of directing the respondents to keep in abeyance all coercive steps of recovery, provided the petitioner remits the entire balance outstanding in ten (10) equal monthly installments W.P.(C)No. 31988 of 2009 -2- starting from 15th December 2009 and on or before 15th day of the succeeding months. 3. It is made clear that on the event of failure to pay any of the installments as stipulated above, the benefit granted herein will stand automatically recalled and the respondents will be free to take further coercive steps of recovery, as per law. The writ petition is disposed of with the above observations. C.K. ABDUL REHIM JUDGE shg/