Petitioner sought writ to pay tax interest in installments and stay recovery proceedings. Court directed petitioner to file an instalment application within a week and stayed recovery till the Commissioner decides on it.
Petitioner permitted to file instalment application within one week; recovery proceedings stayed till decision by Commissioner.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 24TH DAY OF JANUARY 2024 / 4TH MAGHA, 1945
WP(C) NO. 2822 OF 2024
PETITIONER/S:
VIJUKUMAR K.B
AGED 42 YEARS
S/O BALAKRISHNAN, KOTTIYARA HOUSE, CHENAKKARAPADAM
ROAD, KODIKUTHUMALA, ASHOKAPURAM, ALUVA, ERNAKULAM, PIN
- 683101
BY ADVS.
THOMAS T.VARGHESE
PHILIP T.VARGHESE
ACHU SUBHA ABRAHAM
V.T.LITHA
RESPONDENT/S:
1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHPAURAM, PIN - 6950012 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, PERUMBAVOOR, PIN - 6835423 DEPUTY COMMISSIONER OF STATE TAX ( ARREAR RECOVERY TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2822 OF 2024
2
JUDGMENT Dated this the 24th day of January, 2024
The present writ petition has been filed seeking the following reliefs:-
“i. issue a writ of mandamus or any other appropriate writ of direction to the respondents to permit the petitioner to pay the amounts due was per Exhibit P1 Order and Exhibit P2 notice in 12 equal installments and keep in abeyance all recovery proceedings till then;”
2.According to the learned counsel for the petitioner, the
petitioner has remitted the assessed tax as per the assessment order in Ext.P1, however the interest of Rs.10,18,429/- has not been remitted because of the poor financial condition of the petitioner assessee.
3.Learned counsel for the petitioner has made a vague submission that the petitioner attempted to file an application for granting instalments for payment of the interest amount. However, the petitioner was not successful.
4.Be that as it may be, the petitioner is permitted to file an application before the Commissioner of State Tax, Special Circle, Perumbavoor for relief of granting instalments for payment of the interest amount as per Ext.P2 notice. The petitioner shall file an application within a period of one week from today. Till the decision is taken on the application, no recovery should be
WP(C) NO. 2822 OF 2024
3
affected for realisation of the interest amount of Rs.10,18,429. Once the Commissioner takes decision, the petitioner should comply with the same.
Sd/-
DINESH KUMAR SINGH JUDGE
SJ
WP(C) NO. 2822 OF 2024
4
APPENDIX OF WP(C) 2822/2024
PETITIONER EXHIBITS
EXHIBIT P1TRUE COPY OF ORDER NO.
32AFKPV3139G1ZD/2017-18 DATED 30.11.2022
PASSED AGAINST THE PETITIONER BY THE 2ND
RESPONDENT
EXHIBIT P2TRUE COPY OF NOTICE DATED 23.11.2023
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER WITH ITS ENGLISH TRANSLATION
2 issues framed by the court
Whether the respondent Revenue Authority can grant relief for payment of outstanding tax interest in installments to the petitioner.
Whether recovery proceedings against the petitioner can be stayed pending the decision on the applicant's instalment request.
VIJUKUMAR K.B
THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA
DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, PERUMBAVOOR
DEPUTY COMMISSIONER OF STATE TAX ( ARREAR RECOVERY TAX PAYER SERVICES)
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court