Siji vs State Of Kerala
2021 Latest Caselaw 7779 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942

                        WP(C).No.5722 OF 2021(M)


PETITIONER/S:

                SIJI, AGED 38 YEARS
                W/O. BENESH, PONATH HOUSE, KODUNGALLOOR,
                AZHEEKODE P.O., THRISSUR.

                BY ADVS.
                SRI.M.JITHESH MENON
                SMT.K.INDU (POURNAMI)
                SRI.R.BRIJESH
                SRI.P.G.MAHESHKUMAR

RESPONDENT/S:

      1         STATE OF KERALA
                REPRESENTED BY SECRETARY TO GOVERNMENT,
                TAXATION DEPARTMENT, SECRETARIAT,
                 TRIVANDRUM, PIN-695 039.

      2         THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER
                REGIONAL TRANSPORT OFFICE, CIVIL STATION,
                 AYYANTHOLE, THRISSUR-680 03.



                SMT. THUSHARA JAMES - GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5722 OF 2021            2



                             JUDGMENT

Dated this the 5th day of March 2021

Heard both sides.

2. Learned counsel appearing for the petitioner submits

that the petitioner is not disputing the tax liability, but he wants

instalments for clearing his liability towards tax.

3. Learned Government Pleader opposed the petition and

submits that the petitioner should pay the tax as assessed.

4. 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.

KL47-E-2474 in eight equated successive monthly instalments

commencing from 29.03.2021, 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 benefit 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.

The writ petition is disposed of as above.

Sd/-

                                                A.M.BADAR
ajt                                               JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE REGISTRATION PARTICULARS
                        OF STAGE CARRIAGE KL-47/E.2474.

EXHIBIT P2              TRUE COPY OF THE TAX TOCKEN EVIDENCING

PAYMENT OF TAX FOR THE QUARTER ENDING 30.6.2019.

EXHIBIT P3 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER DATED 23.2.2021.

EXHIBIT P4 TRUE COPY OF THE JUDGMENT IN WPC NO.1949/2021 DATED 25.1.2021.