IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 25TH NOVEMBER 2009 / 4TH AGRAHAYANA 1931 WP(C).No. 33896 of 2009(F) -------------------------- PETITIONER(S): --------------- K.A.MOHAMMED, S/O.ABDUL KHADER, KUNNICKAL HOUSE, 10/931, MANTHRA ROAD, KOCHI-682004. BY ADV. SRI.SABU GEORGE RESPONDENT(S): --------------- 1. STATE OF KERALA REP.BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, MATTANCHERRY, KOCHI-682002. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.33896 OF 2009 ------------------------------ Dated this the 25th day of November, 2009 J U D G M E N T ---------------------- 1. With respect to recovery steps initiated for realisation of sales tax arrears pertaining to certain periods, the petitioner had earlier approached this court seeking installment facility. Through Ext.P1 and P2 judgments this court had granted installment facility to the extent of permitting the petitioner to pay off the liability in 8 equal monthly installments. Ext.P3 is yet another notice of revenue recovery for periods other than covered under Ext.P1 and P2 Judgments. Since the petitioner has already been given facility to pay the arrears in installments, I am of the opinion that with respect to Ext.P3 notice also the same relief can be granted. 2. Accordingly the writ petition is disposed of directing the respondents to keep in abeyance further coercive steps pursuant to Ext.P3 notice, provided the petitioner makes payment of the amounts covered therein in 8 (Eight) equal monthly installments starting from 31.12.2009 onwards and on or before the last day of every succeeding months. 3. It is made clear that on the event of default in W.P.(C).33896/09-F 2 payment of any of the installments as stipulated above, the respondents will be at liberty to take further steps pursuant to the notice already issued and on such event the petitioner will be precluded from raising any further challenge against such proceedings, either before this court or before any other forum. C.K.ABDUL REHIM, JUDGE. Okb