High Court of KeralaWP(C)/23781/2015disposed of

K.S.Ravikumar v. The Commercial Tax Officer - I

2015-08-06Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 6TH DAY OF AUGUST 2015/15TH SRAVANA, 1937 WP(C).No. 23781 of 2015 (W) ---------------------------- PETITIONER(S):

-------------------------- K.S. RAVIKUMAR, PROPRIETOR, GANESH REFRIGERATION INDUSTRIES, KIZHAKKEKARA, KOTTARAKKARA, KOLLAM - 691 506.

BY ADV. SRI.S.SANTHOSH KUMAR.

RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER - I, KOTTARAKKARA, KOLLAM - 691 506.

2. THE INTELLIGENCE OFFICER (IB), ASRAMOM, KOLLAM - 691 002.

3. THE TAHSILDAR, TALUK OFFICE, KOTTARAKKARA - 691 506.

BY SR. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 23781 of 2015 (W) APPENDIX PETITIONER'S EXHIBITS:- EXT.P-1:

TRUE COPY OF MODIFIED PENALTY ORDER DATED 20.01.2015 OF THE 1ST RESPONDENT.

EXT.P-2:

TRUE COPY OF THE ASSESSMENT ORDER DATED 28.02.2009 FOR THE ASSESSMENT YEAR 2005-06.

EXT.P-3:

TRUE COPY OF RR DEMAND NOTICE DATED 12.04.2012 ISSUED BY THE 3RD RESPONDENT.

EXT.P-4:

TRUE COPY OF THE LETTER DATED 04.05.2015 OF THE 3RD RESPONDENT.

RESPONDENT'S EXHIBITS:- NIL.

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 23781 of 2015 ------------------------------------------- Dated this the 6th day of August, 2015

J U D G M E N T

The petitioner challenging revenue recovery proceedings to recover the tax due, has approached this Court. The only prayer of the petitioner is that, he may be given instalment facility to discharge the entire liability.

Learned Government Pleader opposed the prayer of the petitioner.

Considering the financial situation of the petitioner, the petitioner is permitted to discharge the entire amount demanded under revenue recovery along with collection charges and incidental charges in 12 monthly instalments starting from 20.08.2015. It the petitioner commits default in paying any one of the instalments, the respondents are free to proceed against the petitioner.

This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.