Thankamma vs The State Of Kerala
2021 Latest Caselaw 7267 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 02ND DAY OF MARCH 2021 / 11TH PHALGUNA, 1942

                        WP(C).No.5370 OF 2021(U)


PETITIONER/S:

                THANKAMMA, AGED 65 YEARS,W/O. ANTONY,
                KOOVATH HOUSE, MLA ROAD, SOUTH PARAVOOR P.O.,
                ERNAKULAM-682 307

                BY ADV. SRI.I.DINESH MENON

RESPONDENT/S:

      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,
                REGIONAL TRANSPORT OFFICE, KAKKANAD P.O,
                ERNAKULAM-693 030




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5370 OF 2021                       2



                                  JUDGMENT

Dated this the 2nd day of March 2021

The limited prayer of the petitioner, who is faced with Ext.P2

demand for motor vehicles tax dues for the period from 01.07.2019 to

30.06.2021, is for a grant of instalment to discharge the said liability.

2. I have heard the learned counsel for the petitioner and the

learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case

and the submissions made across the Bar, and taking note of the plea of

financial hardship urged by the learned counsel for the petitioner, I

direct that if the petitioner discharges the tax dues in Ext.P2 demand

notice in 10 equal successive monthly instalments commencing from

25.03.2021, then the said payments shall be treated as in discharge of

the liability in Ext.P2 demand notice. It is made clear that if the

petitioner defaults in any single instalment, he will lose the benefit of

this judgment, and the respondents will be free to initiate recovery

proceedings against him from the stage at which they presently stand.

The petitioner shall produce a copy of the writ petition and a copy of this

judgment before the respondents for further action.

Sd/-

A.M.BADAR, JUDGE ajt

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE RC BOOK OF VEHICLE KL-19

EXHIBIT P2 TRUE COPY OF THE TAX DETAILS OF KL-19 7599

EXHIBIT P3 TRUE COPY OF THE REQUEST DATED 25.02.2021

EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN WPC NO.35245/2019 DATED 20.12.2019