IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 29TH MARCH 2010 / 8TH CHAITHRA 1932 WP(C).No. 5662 of 2010(G) ------------------------------------- PETITIONER: ------------------- M/S.KAVERI PET AND POLYFORMS PVT.LTD, PERINGOLE,KOLENCHERRY,KOCHI-682 311,REPRESENTED BY ITS MANAGING DIRECTOR SRI.K.V.PAULOSE. BY ADVS. SRI.ANIL D. NAIR, SMT.NIVEDITA A.KAMATH. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,SPECIAL CIRCLE,PERUMBAVOOR. 2. THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY(TAXES),SECRETARIAT,THIRUVANANTHAPURAM. R1 & R2 BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/03/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.5662 of 2010-G ---------------------------- Dated this the 29th day of March, 2010. J U D G M E N T The petitioner has approached this Court seeking to set aside Ext.P3 and for stay of the recovery proceedings pursuant to the said order. 2. The case of the petitioner projected in the Writ Petition is that there is no provision for demanding the entire payment, though there is a provision for penalising the units for non-payment of instalments. It is however pointed out by the learned counsel that the petitioner is ready and willing to have it regularised in accordance with law and that action pursued by the concerned respondent seeking to realise the entire amount by way of Ext.P3 is quite wrong and unfounded. 3. Heard the learned Government Pleader as well, who submits with reference to the statement filed on behalf of the first respondent that the contention raised by the petitioner as to the non service of notice of hearing is quite wrong and unfounded, in view of the specific entires in the local delivery book of the authorised representative of the petitioner. In any view of the matter, no W.P(C) No.5662 of 2010-G 2 satisfactory explanation so as to sustain the course pursued vide Ext.P3, with specific reference to the relevant provisions of law for enabling such exercise, has been brought to the notice of this Court. 4. In the said circumstances, this Court finds that issuance of Ext.P3 is not correct or sustainable and accordingly, the same is set aside, however reserving the rights and liberties of the first respondent to pursue such other appropriate steps in respect of the default/failure on the part of the petitioner, in accordance with law. This shall be finalised only after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within 'six' weeks from the date of receipt of a copy of this judgment. It is made clear that the petitioner shall satisfy the defaulted amount with interest within two weeks and the proceedings will stand regularised, subject to further orders to be passed by the first respondent. The Writ Petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab