IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 27TH OCTOBER 2009 / 5TH KARTHIKA 1931 WP(C).No. 30314 of 2009(H) -------------------------- PETITIONER(S): --------------- RAFEENA KABEER, FINA INTERNATIONAL, WADAKKANCHERY ROAD, KUNNMAKULAM. BY ADV. SRI.BOBBY JOHN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, KUNNAMKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.30314 OF 2009 ------------------------------ Dated this the 27th day of October, 2009 J U D G M E N T ---------------------- 1. Cheques issued by the petitioner for payment of tax due for the months of 3/09 and 4/09 were dishonoured. Consequently the 1st respondent issued Ext.P1 notice proposing penalty under Section 67 of the Kerala Value Added Tax Act, 2003 (KVAT Act). According to the petitioner the cheques were happened to be dishonoured only due to unforeseen financial crisis and the petitioner had field an application under Rule 51 of the KVAT Rules, as evidenced by Ext.P2, seeking installment facility for remitting the tax amount due. Petitioner had also filed objection against Ext.P1 notice proposing penalty, as evidenced by Ext.P3. Prayer in this writ petition is for a direction to the 1st respondent to consider and dispose of Ext.P2 application, and to keep in abeyance the proposed action for imposing penalty till a decision is taken on Ext.P2. 2. Considering facts and circumstances of the case I am of the opinion that the writ petition can be disposed of directing the 1st respondent to consider and pass orders on Ext.P2. 3. Accordingly the 1st respondent is directed to pass W.P.(C).30314/09-H 2 orders on Ext.P2 application as expeditiously as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. The 1st respondent may consider Ext.P3 objections submitted against Ext.P1 proposal, on the basis of permission if any granted for payment of the tax amount in installments. A decision in this regard may be taken after affording opportunity of personal hearing to the petitioner. C.K.ABDUL REHIM, JUDGE. okb