The petitioners have approached this Court with the following prayers :
i. Issue a writ in the nature of certiorari or any other appropriate writ, direction or order calling for the records leading upto Exts. P4 to P9 and set aside the same.
ii. declare that the proceedings initiated under the revenue recovery act vide Exts. P4 to P9 against the properties of the petitioners for realization of the amounts, when amounts are liable to be refunded to the petitioners, from the 1st respondent is illegal and arbitrary.
iii. Issue a writ in the nature of mandamus or any other appropriate writ, direction or order commanding the respondents to permit the petitioner to effect payment of the amounts now demanded by Exts. P4 to P9 in easy installments commencing from the date of last installment as directed by Ext. P3.
iv. Issue a writ in the nature of mandamus or any other appropriate writ direction or order commanding the respondents to permit the petitioners to effect payment of W.P.(C) No. 27201 of 2014 : 2 :
the amounts now demanded by Exts. P4 to P9 in easy installments.
v. Issue any such other appropriate writ, direction or orders, which this Hon'ble Court may deem fit and proper considering the facts and circumstances of the case, in the interest of justice.
2. The learned counsel for the petitioners submits that the assessment proceedings in respect of assessment years 2010 - '11 and 2011 - '12 have become final and that the petitioners have not chosen to challenge the same. It is stated that the petitioners do not intend to challenge liability and that the only prayer is to grant some breathing time to satisfy the amount covered by Exts. P4 to P9 notices, by way of reasonable installments.
3. Heard the learned Government Pleader as well.
4. During the course of hearing, the learned counsel for the petitioners submits that the petitioners are simultaneously being proceeded against for the liability in respect of previous assessment years as well, as evident from Ext. P3 judgment, and that the petitioners are satisfying the due amount by way of installments, as directed by this Court, vide Ext. P3.
5. Considering the facts and circumstances, the petitioners are permitted to liquidate the entire liability covered by Exts. P4 to W.P.(C) No. 27201 of 2014 : 3 :
P9 notices including the collection charges by way of 'eight' equal monthly installments commencing from 10.11.2014, followed by similar installments to be effected on or before the 10th of the succeeding months. The recovery proceedings stated as being pursued against the petitioners shall be kept in abeyance for the time being. It is made clear that, if the petitioners commit any default in remitting the installments as above, the respondents will be at liberty to proceed with further steps for realisation of the entire outstanding liability in a lump, pursuing such steps, from the stage where it stands now.
Petitioners shall produce a copy of this judgment along with copy of the writ petition before the concerned respondent for further steps.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)