High Court of KeralaWP(C)/3523/2015disposed of

Sikhandar Badhusha Mohideen v. State Of Kerala

2015-02-04Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 4TH DAY OF FEBRUARY 2015/15TH MAGHA, 1936 WP(C).No. 3523 of 2015 (M) --------------------------- PETITIONER(S):

-------------------------- SIKHANDAR BADHUSHA MOHIDEEN, AGED 41 YEARS, PROP. DHASILA FIRE PROTECTION SYSTEMS, TC.39/1507-4, PADMA TOWER, 2ND FLOOR, NEAR KALYAN HOSPITAL, ARYASALA, THIRUVANANTHAPURAM-695 036.

BY ADVS.SRI.M.RAMASWAMY PILLAI, SMT.PREETHY R. NAIR.

RESPONDENT(S):

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

1. STATE OF KERALA, REPRESENTED BY ITS REVENUE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

2. THE DISTRICT COLLECTOR, COLLECTORATE, THIRUVANANTHAPURAM-695 001.

3. THE ASSISTANT COMMISSIONER, WORKS CONTRACT, COMMERCIAL TAXES, TAX TOWER, II FLOOR, KARAMANA, THIRUVANANTHAPURAM-695 002.

4. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, THIRUVANANTHAPURAM-695 001.

5. THE VILLAGE OFFICER, MANACAUD, THIRUVANANTHAPURAM-695 001.

6. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAXES BUILDING, KARAMANA, THIRUVANANTHAPURAM-695 002.

BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 3523 of 2015 (M) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 26/12/2013 FOR THE YEAR 2010-11.

EXT.P2 COPY OF THE NOTICE DATED 26/12/2013.

EXT.P3 COPY OF THE NOTICE DATED 11/02/2014 UNDER 41(2) OF KERALA VALUE ADDED TAX RULES.

EXT.P4 COPY OF THE NOTICE DATED 15/11/2014 ISSUED BY THE 4TH RESPONDENT UNDER SEC. 34 OF KERALA REVENUE RECOVERY ACT.

EXT.P4A COPY OF THE NOTICE DATED 15/11/2014 ISSUED BY THE 4TH RESPONDENT UNDER SEC. 7 OF KERALA REVENUE RECOVERY ACT.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

A.K.JAYASANKARAN NAMBIAR, J.

................................................. ............................................... Dated this the 4th day of February, 2015

JUDGMENT

The petitioner, who has been served with revenue recovery notice for recovery of arrears under the Kerala Value Added Tax Act, 2003, pertaining to the assessment year 2010 - 2011, has approached this Court praying for the grant of installments for effecting the payment of the amounts demanded from him.

2. I have heard Smt.Preethy R.Nair, learned counsel for the petitioner and Smt.Sobha Annamma Eappen, learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case and also the submissions made across the Bar, and taking into account the plea of financial hardship urged on behalf of the petitioner, I dispose the writ petition with the following directions :

(i) If the petitioner remits the total amount of Rs.2,40,379/- together with accrued interest and other charges in eight equal and successive monthly installments commencing from 20.02.2015, then, the recovery proceedings pursuant to Exts.P4 and P4(a) shall be kept in abeyance.

(ii) It is made clear that, if the petitioner defaults in any one installment, then he will lose the benefit of this judgment and the recovery steps initiated against him shall be continued from the stage where it stands now.

(iii) The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. The writ petition is disposed as above.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/04/02/