Thomas K. J (Prop: TAAA Enterprises) Vs State Tax Officer (Kerala High Court)
Date: October 18, 2023
Subject Matter
Petitioner to deposit arrears of tax in six equal monthly instalments
Summary
The case pertains to a writ petition filed regarding Exhibit P10 notice and P12 communication issued by the 3rd respondent, seeking credit for payments made and requesting to remit the outstanding balance in installments. After arguments, the petitioner's counsel requests for the case to be disposed of by granting six equal monthly installments for payment of arrears of tax. The court orders the petitioner to deposit arrears of tax in six equal monthly installments, with a warning that default in payment may lead to proceedings by the respondents.
The present writ petition has been filed with the following prayers:
“ i) To issue a writ of certiorari or any other appropriate writ order or direction to quash Exhibit P10 notice and P12 communication issued by the 3rd respondent;
ii) To direct the 2nd and 3rd respondents to give credit for the payments made through Exhibits P7 to P7(d) towards the dues of the petitioner and intimate the actual dues;
iii) To allow the petitioner to remit the actual balance outstanding in 6 monthly installments; and
iv) To grant such other relief as this Hon’ble Court may deem fit and proper to grant in the circumstances of the case.”
2. After arguing the matter for some time, learned counsel for the petitioner submits that the writ petition may be disposed of granting six equal monthly installments to the petitioner for payment of arrears of tax.
3. Considering the aforesaid submission, the present writ petition is disposed of with a direction to the petitioner to deposit arrears of tax in six equal monthly installments, the first of which shall be paid on or before 10.11.2023, and the other installments shall be paid on or before 10th of every subsequent five months. If the petitioner commits default in making payment of any of the installments, the respondents can initiate proceedings to collect the same.
Pending interlocutory applications, if any, in the writ petition stand dismissed.