Vinitha vs State Of Kerala
2021 Latest Caselaw 8202 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

   WEDNESDAY, THE 10TH DAY OF MARCH 2021 / 19TH PHALGUNA, 1942

                       WP(C).No.6154 OF 2021(T)


PETITIONER:

               VINITHA
               AGED 40 YEARS
               W/O.SHIBU,PONATH HOUSE,ARATTUVAZHI,
               ERIYAD,THRISSUR.

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

RESPONDENTS:

      1        STATE OF KERALA,
               REPRESENTED BY SECRETARY TO GOVERNMENT,
               TAXATION DEPARTMENT,
               SECRETARIAT,TRIVANDRUM,PIN-695039.

      2        THE REGIONAL TRANSPORT OFFICER/TAXATION OFFICER,
               REGIONAL TRANSPORT OFFICE, CIVIL STATION,
               AYYANTHOLE, THRISSUR-680003.


OTHER PRESENT:

               SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.6154/2021                    2


                                 JUDGMENT

Dated this the 10th day of March 2021

The limited prayer in this writ petition is to direct the

respondents to consider the request at Ext.P3 and permit the

petitioner to pay arrears of tax in respect of stage carriage

vehicle bearing No.KL-56/T.1826 for the period from 01.07.2019

to 31.03.2020 in ten equal 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-56/T.1826 in ten 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, she 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

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APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE REGISTRATION PARTICULARS OF STAGE CARRIAGE KL-56/T.1826

EXHIBIT P2 TRUE COPY OF THE TAX TOKEN 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 JUGMENT IN W.P.(C)NO.1949/2021 DATED 25.1.2021. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp