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2014 Supreme(Online)(KER) 14512
HIGH COURT OF KERALA
P.R.RAMACHANDRA MENON, J
A K SANTHOSH – Appellant
Versus
THE JOINT REGIONAL TRANSPORT OFFICER – Respondent
WRIT PETITION (CIVIL) 34632/2014
The court supports installment-based repayments for tax liabilities, focusing on equity and procedural justice.
Headnote:
Financial - Writ Petition - No specific act section referenced - The court allowed the petitioner to clear liability through instalments, interpreting procedural justice in financial matters.
Fact of the Case:
The petitioner, owner of a vehicle made unworthy for road use, surrendered the registration in 2008 but received demands for tax payments in 2014, prompting a writ petition seeking to address the liability in instalments.
Finding of the Court:
The court recognized the petitioner's acceptance of liability and permitted repayment in three instalments while suspending coercive actions for recovery.
Issues: Whether the petitioner could settle the outstanding tax liability in instalments.
Ratio Decidendi: The court emphasized the importance of allowing reasonable repayment processes in financial liabilities, ensuring fairness and avoiding immediate coercive measures.
Final Decision: The writ petition was disposed of allowing instalment payments.
JUDGMENT
The petitioner was the registered owner of the vehicle bearing No. KL 7C 2131. According to the petitioner, it was purchased in the year 1992 and by the passage of time, it came to be unworthy for road use years back. It is stated that, the vehicle was dismantled by the petitioner and the R.C. Book was surrendered in the year 2008. It is also stated that, the position was informed to the 1st respondent as per Ext.P2 letter dated 4.7.2008. While so, the petitioner was served with Ext.P3 memo dated 6.8.2014 demanding a sum of ₹47,520/-. On receipt of the said memo, the petitioner submitted Ext.P4 reply describing the position. Now the petitioner is served with Ext.P5 notice demanding a total sum of ₹89,240/- which made the petitioner to approach this Court by filing this writ petition.
2. With regard to the discrepancies in the figures in Exts.
P3 and P5, the learned Government Pleader points out that the factual position is discernible from Ext.P5 itself, that, the amount fell due on 1.1.2008 and interest has also been added to the tax element.
W.P.C. No. 34632 of 2014 -2-
3. The learned counsel for the petitioner submits that, the petitioner does not intend to dispute the liability and the prayer is only to enable the petitioner to clear the same by way of reasonable instalments.
4. After hearing both the sides, this Court finds it fit and proper to permit the petitioner to clear the liability as above by way of 'three' equal monthly instalments, the first of which shall be effected on or before the 15th day of January, 2015; followed by similar instalments to be effected on or before the 15th 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 writ petition before the concerned respondent for further steps.
Writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
