~~~~~~~~~~~ The petitioner is the same in all these cases, which is a Private Limited Company established under the relevant provisions of the Indian Companies Act, 1956. The petitioner was the registered owner of the various vehicles and by virtue of the adverse circumstances in the Shipping Industry, the business of the petitioner was quite adversely affected and the Company was in doldrum. At the same time, the Company was proceeded against from different corners to satisfy the liability under various heads. After taking earnest efforts, the Company is still surviving, liquidating the liability in a phased manner. It is also pointed out that the petitioner Company had approached this Court at different points of time and with the indulgence of this Court, the liability towards the concerned authorities is being satisfied. The present grievance is with regard to the coercive proceedings taken by the respondents in respect of the tax due from the petitioner under the relevant provisions of the Kerala Motor Vehicle Taxation Act. W.P.(C) No.28934/2014 etc. 2
2. The learned counsel for the petitioner submits that the petitioner does not intend to dispute the liability and the prayer is only to grant the benefit of instalments so as to wipe off the tax arrears.
3. Heard the learned Government Pleader appearing for the respondents as well. The particulars of the vehicle and the amount stated as due, as put forth by the learned counsel for the petitioner, are as given below:
4. Considering the limited extent of relief sought for, this Court does not find it necessary to go into the actual facts and figures or as to the actual extent of liability to be cleared by the W.P.(C) No.28934/2014 etc. 3 petitioner. In so far as the liability is not disputed, it is for the petitioner to liquidate the entire liability flowing from the concerned notices issued under the RR Act. However, considering the extent of total liability to be cleared, the petitioner is permitted to wipe off the entire liability by way of 'ten' equal monthly instalments; the first of which shall be effected on or before 30th of this month, followed by similar instalments to be effected on or before the 30th of succeeding months. Subject to this, the coercive proceedings being pursued against the petitioner shall be kept in abeyance for the time being. It is made clear that, if any default is committed with regard to repayment of the liability as above, it will be open for the respondents to proceed against the petitioner for realization of the entire amount in a lump, from the stage where it stands now. The petitioner shall produce a copy of the judgment along with a copy of the concerned Writ Petition before the respondents for further steps.
All the Writ Petitions are disposed of.
ps/29/10/2014 Sd/- P.R.RAMACHANDRAMENON, JUDGE.