IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 14TH OCTOBER 2009 / 22ND ASWINA 1931 WP(C).No. 27100 of 2009(F) -------------------------- PETITIONER(S): --------------- HAREESH KUMAR AGED 37 YEARS, S/O.LATE SRI.VISWANATHA KURUP, THALACKKAL HOUSE, KUTHIKKAD PO,KADAKKAL, KOLLAM DIST. BY ADV. SRI.C.RAJENDRAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPO.BY THE SECRETARY DEPARTMENT OF TAX, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, ANCHAL 3. OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, KOTTARAKKARA. GOVT. PLEADER SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 27100 of 2009 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th October, 2009. J U D G M E N T The petitioner is a defaulter in payment of tax due under the Kerala Value Added Tax Act. The petitioner does not dispute the liability to pay or quantum. The petitioner only seeks a direction to the respondents to permit the petitioner to pay the amounts in instalments. The petitioner submits that on account of some mental illness, the petitioner could not run his business profitably and therefore this Court may be pleased to permit the petitioner to make the payment in instalments. This is opposed by the the learned Government Pleader. 2. However, taking a lenient view, I direct the respondents to permit the petitioner to pay the amounts due in ten equal monthly instalments starting from 2-11-2009. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments, without default on the due dates, further coercive proceedings shall be kept in abeyance. However, if the petitioner commits default in payment of any of the instalments, it would be open to the respondents to continue proceedings as now initiated without having to issue any further notice or proceedings in that regard. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.