The petitioner was a KVAT dealer on the rolls of the 1st respondent. Due to an accident caused on August, 2013 petitioner's business has been closed down and there occurred some default in filing the monthly return. The second respondent has issued Revenue Recovery Demand notice as per Ext.P1 alleging sales tax dues for a sum of ₹ 40,000/-. If the Revenue Recovery proceedings are pursued, the petitioner will be thrown to the streets and hence seeks for immediate interference of this Court to grant some breathing time to clear the liability by way of instalments.
2. Heard the learned Government Pleader as well.
3. After hearing both the sides, particularly, in view of the limited relief sought for, this Court finds it fit and proper to permit the petitioner to clear the liability by way of 'five' equal monthly instalments, the first of which shall be effected on or before the 30th day of October, 2014; followed by similar W.P.C. No. 26849 of 2014 -2-
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 lump, by pursuing such steps from the stage where it stands now. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps.
Writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
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