Court No. - 21
Case :- WRIT TAX No. - 698 of 2018 Petitioner :- Munna Lal Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Sanjay Kumar Tiwari Counsel for Respondent :- C.S.C.
Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J.
The petitioner has approached this Court challenging the recovery citation issued by respondent no.4 for recovery of a sum of Rs.1,86,534/- due from him towards entertainment tax.
Learned counsel for the petitioner contends that the petitioner has closed his business in 2014. It is submitted that instead of contesting the claim being made on merit he is ready and willing to deposit the outstanding amount due. However, he may be permitted to do so in installments as he closed his business and the financial condition is not in good condition.
Considering the fact that petitioner is ready and willing to repay the outstanding demand and looking to his financial condition, we may deem it appropriate to grant him reasonable time to deposit the demand. The writ petition accordingly, stands disposed of with the following directions :
The entire outstanding demand shall be paid by the petitioner in four monthly installment. The first installment shall be paid by the petitioner by 31st May 2018. The second installment shall be paid by 30th June 2018. The third installment shall be paid by 31st July and the last installment shall be paid by 31st August 2018. The recovery proceedings initiated against the petitioner shall remain in abeyance till 31st May 2018 and in case the petitioner deposits first installment further recovery shall remain in abeyance for a period of three months i.e. 31st August 2018 and in case the entire amount due is deposited by the petitioner within the time aforesaid he is not liable to pay any penalty at the rate of 10%. In case of default, the respondents are at liberty to realize the same in accordance with law.
With the above observation, the writ petition is disposed of.
Order Date :- 25.4.2018 S.S.
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(Ashok Kumar, J.) (Krishna Murari, J.)