Babu.K.M vs The State Of Kerala
2021 Latest Caselaw 2782 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

                   THE HONOURABLE MR. JUSTICE A.M.BADAR

       MONDAY, THE 25TH DAY OF JANUARY 2021 / 5TH MAGHA, 1942

                         WP(C).No.1949 OF 2021(P)


PETITIONER:

               BABU.K.M
               S/O.MARKOSE, KOTTARAKUNNEL HOUSE, NJONDUKULAMBU,
               KORENCHIRA P.O., PALAKKAD-678 684.

               BY ADV. SRI.I.DINESH MENON

RESPONDENTS:

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

      2        THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER,
               CIVIL STATION P.O., PALAKAKD-678 001.


OTHER PRESENT:

               DR.THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.1949/2021                  2


                                JUDGMENT

Dated this the 25th day of January 2021

The limited prayer made by the petitioner in this writ

petition is consideration of request at Ext.P3 and to permit the

petitioner to pay tax arrears demanded for the period from

01.01.2020 to 31.03.2021 in ten equated monthly instalments.

2. Heard both sides.

3. On consideration of the facts and circumstances of the

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

note of the financial hardship suffered by the petitioner, I direct

that if the petitioner discharges the tax dues as per the demand

notice in respect of stage carriage vehicle bearing registration

No.KL-08 BE 3125 in ten equated successive monthly instalments

commencing from 01.02.2021, then those payments shall be

treated as in discharge of the liability mentioned in the demand

notice. It is made clear that if the petitioner commits any single

default, he will lose the benefits of this judgment and

respondents will be free to initiate recovery proceedings against

the petitioner from the stage at which such proceedings presently

stand. The petitioner to produce a copy of this judgment before

the respondents for necessary action.

This writ petition is disposed of as above.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE RC BOOK OF VEHICLE KL 08 BE 3125.

EXHIBIT P2 TRUE COPY OF THE TAX DETAILS OF KL 08 BE 3125 IN MVD SITE.

EXHIBIT P3 TRUE COPY OF THE REQUEST DATED 15.01.2021.

EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN WPC NO.35245/2019 DATED 20.12.2019. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp