Nimmy George v. The Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF MARCH 2015/20TH PHALGUNA, 1936 WP(C).No.7626 of 2015 (C) ---------------------------------------- PETITIONER:

------------------- NIMMY GEORGE,CHULLIPPARA RUBBERS, MUDUKURISSI P.O.,MANNARAKKAD, PALAKKAD DISTRICT.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS:

------------------------ 1.

THE COMMERCIAL TAX OFFICER, MANNARKKAD - 678 582.

2.

INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.7626 of 2015 (C) ------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ EXT.P1:COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS:

NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE pk

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.7626 OF 2015 (C) ----------------------------------- Dated this the 11th day of March, 2015

J U D G M E N T

The limited prayer of the petitioner in the writ petition is for the grant of installments for paying the sales tax dues that have been sought to be recovered from her by Ext.P2 demand notice issued under the Revenue Recovery Act.

2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and in particular, the plea of financial hardship urged on behalf of the petitioner, I dispose the writ petition permitting the petitioner to pay the amount demanded in Ext.P1, together with collection charges, in six equal and successive monthly installments commencing from 25.3.2015. If the petitioner pays the amount demanded in Ext.P1 together with collection

W.P.(C).No.7626/2015 charges, then the recovery steps pursuant to Ext.P1 shall be kept in abeyance. It is made clear that if the petitioner commits a default in respect of any of the installments, she will lose the benefit of this judgment and the respondents will be free to continue the recovery proceedings against her from the stage at which they presently stand. A.K.JAYASANKARAN NAMBIAR JUDGE prp