IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 13TH OCTOBER 2009 / 21ST ASWINA 1931 WP(C).No. 28747 of 2009(K) -------------------------- PETITIONER(S): --------------- KAMAKSHI SEKHAR, STAR DET, ANIKKODE, NIDA, KANJIKODE, PALAKKAD DISTRICT. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPT. OF COMMERCIAL TAXES, PALAKKAD. 2. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, PALAKKAD. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J ............................................... W.P(C) No. 28747 of 2009 ................................................. Dated this the 13th day of October, 2009 J U D G M E N T The petitioner has been imposed with penalty by Ext.P1 order for certain violations of the Kerala Value Added Tax Act and Rules. The petitioner is aggrieved by coercive recovery proceedings while the petitioners application for permission to pay off the amounts in installments is pending. The petitioner therefore seeks the following reliefs: “i) To direct the 1st respondent to dispose of Ext.P4 application filed before him expeditiously by the issue of a writ of mandamus or such other writ or order or direction. ii) To direct the respondents to permit the petitioner to clear the dues as per Ext.P1 order demanded by Exts.P2 and P3 notices in 8 equal monthly installments by the issue of a writ of mandamus or such other writ or order or direction.” 2. I have heard the learned Government Pleader also. 3. In view of the facts and circumstances of the case, I am of opinion that the petitioner can be allowed to pay off the amounts in six equal monthly installments. Accordingly, the writ petition is disposed of with a direction to the respondents to W.P(C) No. 28747 of 2009 -2- permit the petitioner to pay off the amounts covered by Ext.P1 in six equal monthly installments starting from 1.11.2009. Every subsequent installment shall be paid on first working day of every succeeding month. If the petitioner pays the installments on due dates without default, further coercive proceedings shall be kept in abeyance. However, if the petitioner commits default in payment of any one installment, it would be open to the respondent to continue proceedings as now initiated without having to issue any fresh notice or proceedings in that regard. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE rhs