IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 10TH JULY 2008 / 19TH ASHADHA 1930 WP(C).No. 18642 of 2008(T) ---------------------------------------------- PETITIONER: ------------------ P.CHOYI, CHOYUNNI, KALLATHARAYIL HOUSE ULLANAM PO, PARAPPANANGADI. BY ADV. SRI.K.K.MOHAMED RAVUF RESPONDENT: --------------------- THE JOINT REGIONAL TRANSPORT OFFICER, TIRUR. BY GOVERNMENT PLEADER SHRI BEJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 18642 OF 2008 T -------------------------------------- Dated this the 10th July, 2008 JUDGMENT The prayer is to issue a mandamus directing the respondent to accept the tax in quarters. When the matter came up today, learned Government Pleader submits that by virtue of the amendment brought into effect on 25.7.2007, the demand for payment of two years' tax in a lumpsum is justified. Then, the learned counsel for petitioner, on the other hand, submits that having regard to the fact that the petitioner is a self-employed person who has crossed the age of fortyfive years, he may be permitted to pay off the amount in instalments. Having regard to the totality of the facts, petitioner is permitted to pay the two year tax in five equal monthly instalments with additional tax and surcharge. The first instalment shall be paid on or before 31.7.2008. The further instalments shall be payable on or the last working day of every succeeding month. If any single instalment is not paid, the petitioner will lose the benefit of this WPC. 18642/08 T 2 Judgment and the respondent will be free to recover the balance amount in lumpsum. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge