IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 4TH JULY 2011 / 13TH ASHADHA 1933 WP(C).No. 17901 of 2011(K) ------------------------- PETITIONER : -------------------- P.T.JAISON, PROPRIETOR, PULICKAL HOME APPLIANCES, PIRAVOM, ERNAKULAM DISTRICT. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMAR RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR - 683542. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. PIN : 682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA - 686 661. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN: 695 001. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 17901 of 2011(K) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF ASSESSMENT ORDER DATED 25-1-2008 FOR THE YEAR 2006-07 ISSUED BY THE 1ST RESPONDENT. EXT.P2 : COPY OF THE APPEAL ALONG WITH APPLICATION FILED BEFORE THE 2ND RESPONDENT ON 12-3-2008. EXT.P3 : COPY OF THE RR NOTICE NO. B1-225/2011 DTD 28-2-2011 ISSUED BY THE 3RD RESPONDENT. EXT.P4 : COPY OF THE APPLICATION IN FOR 21H FILED BEFORE THE 1ST RESPONDENT ON 29-6-2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 17901 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 4th day of July, 2011. J U D G M E N T The petitioner is a registered dealer under the Kerala Value Added Tax Act. Against the assessment order for the year 2006- 07, the petitioner has filed an appeal before the Deputy Commissioner (Appeals). While the appeal is pending, recovery proceedings have been initiated for recovery of the disputed tax. The same is under challenge in this writ petition. 2. The petitioner is prepared to pay the amount subject to the result of the appeal. But, he seeks instalment facility as provided in Rule 51. 3. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 1st respondent to permit the petitioner to pay the disputed tax in six equal monthly instalments starting from 1.8.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the amount on the due dates without default, further coercive recovery proceedings shall be kept in abeyance. However, if the petitioner commits default in payment of any one instalment, 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. Sd/- S. Siri Jagan, Judge. Tds/