The petitioner is aggrieved by Exhibit P6 revenue recovery proceedings initiated against the petitioner. Petitioner contends that it is a General Marketing Co-operative Society and that it had claimed exemption from sales tax, which was not allowed. Even admittedly the assessment order passed by the 3rd respondent was challenged in appeal, which ended in failure and the Society left it at that. If the petitioner had a claim for exemption, it should have been pursued to its logical conclusion. Now, since the assessment order has attained finality, there cannot be any interdiction of the revenue recovery proceedings. 2. However, considering the prayer made for instalments, it is directed that the sale shall be kept in abeyance on condition of the petitioner settling the entire amount demanded in Exhibit P6 in ten equal monthly instalments. The 1st instalment shall be paid on or before 12.07.2014 and thereafter; the due date of instalments falling on the 12th of each succeeding month. If default WP(C).No.14872 of 2014 - 2 -
is committed in two consecutive instalments, then the recovery proceedings shall revive and continue. On the satisfaction of the dues as per Exhibit P6, the sale proceedings shall be closed.
The writ petition stands disposed of as above. No costs.
vku/-
Sd/-
K.Vinod Chandran Judge.
( true copy )