Ajithkumar v. Assistant Commissioner (Assessment)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 19TH DAY OF JUNE 2015/29TH JYAISHTA, 1937 RP.No. 514 of 2015 (A) IN WP(C).11802/2015 -------------------------------------------- AGAINST THE ORDER/JUDGMENT IN WP(C) 11802/2015 DATED 09.04.2015 PETITIONER IN THE RP & PETITIONER IN THE WP(C): ----------------------------------------------- AJITHKUMAR, M/S.SREE VINAYAKA MOTORS, PULAMON P.O, KOTTARAKKARA BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(IN THE RP & RESPONDENT IN THE WP(c): ---------------------------------------------- ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE, KOTTARAKKARA-691 506 BY GOVERNMENT PLEADER SMT.LILLY.K.T THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 19-06-2015, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. R.P.No.514 of 2015 in W.P.(C).No.11802 of 2015 ............................................................. Dated this the 19th day of June, 2015

O R D E R

This is a petition seeking review of the judgment dated 09.04.2015, which directed the petitioner to effect a payment of Rs.11,38,57,934/-, together with accrued interest and other applicable charges, in 12 equal successive monthly instalments commencing from 30.04.2015. In the review petition, the plea of the petitioner is essentially with regard to financial stringency, and the prayer is for a review of the judgment so as to grant the petitioner easy instalments within which he can discharge the liability. On a consideration of the averments in the review petition, I am of the view that, the judgment dated 09.04.2015 need not be reviewed in principle.

Taking note of the submissions of counsel for the petitioner, however, I permit the petitioner to start the payment, of the instalments that were directed to be paid by the said judgment, from 31.07.2015, I make it clear that, but for this partial modification of the direction in the judgment dated 09.04.2015, the rest of the directions in the said judgment shall continue to hold good. Save for the aforementioned modification, the review petition is otherwise dismissed.

A.K.JAYASANKARAN NAMBIAR JUDGE mns