High Court of KeralaWP(C)/2492/2015disposed of

T.K.Soman v. The District Collector, Thiruvananthapuram

2015-01-23Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 23RD DAY OF JANUARY 2015/3RD MAGHA, 1936 WP(C).No. 2492 of 2015 (J) --------------------------- PETITIONER(S):

--------------- T.K.SOMAN, S/O.KESAVAN, KRISHNANJALY HOUSE, ADAYAMON P.O.(VIA) THATTATHUMALA, PAZHAYAKUNNUMMEL VILLAGE THIRUVANANTHAPURAM DISTRICT.

BY ADVS.SRI.D.KISHORE SMT.MINI GOPINATH RESPONDENT(S):

----------------

1. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM PIN-695001.

2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, CHIRAYINKEEZHU THIRUVANANTHAPURAM DISTRICT-695001.

3. THE VILLAGE OFFICER PAZHAYAKUNNUMMEL VILLAGE THIRUVANANTHAPURAM DISTRICT-695001.

4. THE ASSISTANT COMMISSIONER -II COMMERCIAL TAXES, SPECIAL CIRCLE, KARAMANA THIRUVANANTHAPURAM-695002.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2492 of 2015 (J) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1: TRUE COPY OF THE PROCEEDINGS DATED 10.07.2014 OF THE 4TH RESPONDENT EXT.P2: TRUE COPY OF THE PROCEEDINGS DATED 26.08.2014 OF THE 4TH RESPONDENT EXT.P3: TRUE COPY OF THE DEMAND NOTICES DATED 16.1.2014 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P A TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

........................................................ ......................................................... Dated this the 23rd day of January, 2015

J U D G M E N T

The petitioner, who has been served with Ext.P1 and P2 assessment orders and Ext.P3 demand notice under the Kerala Value Added Tax Act, has approached this Court seeking the grant of instalments to discharge the liability of Rs.4,23,850/- that has accrued on him, pursuant to the aforesaid orders and demand notice. The petitioner submits that he does not intend to challenge Ext.P1 and P2 orders by way of appeal, and hence, if given sufficient time, he will be able to clear the outstanding liability to the respondents.

2. I have heard Sri.D.Kishore, the learned counsel for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader for respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and taking into account the plea of financial hardship raised by the petitioner, I dispose the writ petition with the following directions: (i) If the petitioner pays an amount of rs.1 lakh by 31.03.2015

and the balance outstanding amount together with interest and collection charges by 31.05.2015, then further proceedings pursuant to Ext.P1, P2 and P3 shall be kept in abeyance. (ii) It is made clear that if the petitioner commits a default in respect of any of the payments, he will lose the benefit of this judgment and the respondents will be free to continue the recovery proceedings against him from the stage at which they presently stand.

A.K.JAYASANKARAN NAMBIAR JUDGE mns/