M.J.Antony vs The State Of Kerala
2021 Latest Caselaw 2689 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

      FRIDAY, THE 22ND DAY OF JANUARY 2021 / 2ND MAGHA, 1942

                        WP(C).No.1755 OF 2021(T)


PETITIONER/S:

                M.J.ANTONY, S/O.JOSE,AGED 44 YEARS
                MALIYEKKAL HOUSE, ERUMAPETTY, THAYYUR P.O.,
                 THRISSUR 680 584

                BY ADV. SRI.I.DINESH MENON

RESPONDENT/S:

      1         THE STATE OF KERALA
                REP.BY SECRETARY TO GOVERNMENT, TAXATION DEPARTMENT,
                SECRETARIAT P.O., TRIVANDRUM 695 001

      2         THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
                THRISSUR, COLLECTORATE P.O., AYYANTHOLE,
                 THRISSUR 680 003




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.1755 OF 2021             2



                            JUDGMENT

Dated this the 22nd day of January 2021

Heard both sides.

2. Petitioner is the registered owner of a Heavy Goods

Vehicle bearing registration No.KL-08- BG 5026. By this writ

petition, he is praying for directing the respondents to consider his

request made in representation at Ext.P3 and to permit him to pay

arrears of the vehicle tax demanded for the period from 01.01.2020

to 31.03.2021 in ten equal monthly instalments.

3. Learned Government Pleader opposed the petition, but

fairly accepted the fact that the respondents are interested in

recovery of taxes.

4. On consideration of the facts and circumstances of the

case as well the submissions made across the bar and taking note of

the financial crisis suffered by the petitioner who happens to be an

unemployed youth, I direct the petitioner to discharge the entire tax

liability in ten equal successive monthly instalments commencing

from 01.02.2021 and those payments shall be treated as discharge

of liability as per demand notice issued by the respondents. If the

petitioner defaults payment of any single instalment, he will loose

the benefit of this judgment and the concerned respondent shall be

free to initiate recovery proceedings against the petitioner from the

stage at which the case presently stands.

The writ petition is accordingly disposed of.

Sd/-

                                              A.M.BADAR
ajt                                              JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE RC PARTICULARS OF VEHICLE
                        KL-O8 BG 5026

EXHIBIT P2              TRUE COPY OF THE TAX DETAILS OF THE VEHICLE
                        KL-O8 BG 5026

EXHIBIT P3              TRUE COPY OF THE REQUEST DATED 15.1.2021

EXHIBIT P4              TRUE COPY OF THE JUDGMENT IN WP(C)
                        NO.35245/2019 DATED 20.12.2019