IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 30TH JUNE 2011 / 9TH ASHADHA 1933 WA.No. 436 of 2011() -------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.1798/2011 Dated 24/03/2011 .................... APPELLANT(S): PETITIONER ------------------------ M/S.HOTEL SEA GATE, PATHADIPALAM, SOUTH KALAMASSERY, COCHIN-22, REP. BY ITS PARTNER, SRI.NISHAD MATHEW. BY ADV. SRI.A.K.ABDUL AZEEZ RESPONDENT(S): / RESPONDENTS --------------- 1. THE TAHSILDAR (RR), KANAYANNOOR TALUK, ERNAKULAM-682033. 2. THE VILLAGE OFFICER, THRIKKAKARA NORTH VILLAGE, KOCHI-682021. 3. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-I, KALAMASSERY, ERNAKULAM. 4. JOSE KURIAN, PANAMKUZHAKKAL, S.R.M.ROAD, ERNAKULAM, COCHIN-682018. 5. JOSE CYRIAC, PANAMKUZHAKKAL, S.R.M.ROAD, ERNAKULAM, COCHIN-682018. 6. MOTTI CYRIAC, PANAMKUZHAKKAL, S.R.M.ROAD, ERNAKULAM, COCHIN-682018. 7. P.C.ROY, PANAMKUZHAKKAL, S.R.M.ROAD, ERNAKULAM, COCHIN-682018. 8. SAJI CYRIAC, PANAMKUZHAKKAL, S.R.M.ROAD, ERNAKULAM, COCHIN-682018. BY ADV. SRI.HARISANKAR V. MENON FOR R4 &5 SMT.MEERA V.MENON FOR R4 &5 SRI.MAHESH V.MENON FOR R4 &5 MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME BEEN FINALLY HEARD ON 30/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A.NO.436/2011 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-1 : COPY OF RECEIPT NO.4607683 FOR RS.1,71,284/-. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- W.A.No.436 of 2011 --------------------------------- Dated, this the 30th day of June, 2011 J U D G M E N T Ramachandran Nair, J. This Writ Appeal is filed against the judgment of the learned Single Judge upholding recovery proceedings initiated against the appellant for recovery of arrears of tax payable by the appellant firm of which respondents 4 to 8 were partners. Appellant's case is that under the retirement cum reconstitution deed, 50% of the arrears of tax will be paid by the contesting respondents 4 to 8. At the time of admission of the Writ Appeal, we felt that the appellant's case is tenable and accordingly we ordered recovery proceedings against respondents 4 to 8 for recovery of 50% of the arrears. When RR notice was received by respondents 4 to 8, they appeared in Court and submitted that they are willing to clear the arrears and for this purpose installment facility is sought for. W.A.No.436/2011 -2- Even though the counsel filed vakkalath only for respondents 4 & 5, he submitted that he is authorised to represent for the remaining respondents also. He made an undertaking in Court that arrears will be paid in six equal monthly installments. We record this undertaking and close this Writ Appeal as follows:- 50% of the arrears and interest thereon will be paid in six equal monthly installments by respondents 4 to 8. The amount will be deposited by respondents 4 to 8 with the 2nd respondent on or before 15th of every month commencing from 15/07/2011 onwards until arrears are paid. In case of default in making payment as above, installment facility granted as above will stand automatically vacated on first default and the 2nd respondent will proceed for recovery of the entire arrears. Besides this the 2nd respondent is free to approach this Court for initiating action against the respondents for violation of the undertaking made before this Court. For payment of balance 50% arrears, the appellant is W.A.No.436/2011 -3- granted one month time from today, failing which recovery will be continued for recovery of the 50% amount from the appellant as above. In view of the installment facility granted as above, recovery proceedings initiated will be kept in abeyance for payment as above and on first default recovery will be revived and steps will be taken for proceeding against the parties concerned. This Writ Appeal is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg