Court allows installment payments for motor vehicle tax arrears subject to compliance conditions.

J U D G M E N T

The petitioner is the owner of light goods carriage vehicle bearing Registration No. KL 02 G 8571. The limited relief sough by the petitioner in this writ petition, is to permit him to pay the arrears of motor vehicle tax in respect of the said vehicle in installments. Now, the petitioner was issued with Ext.P1 notice requiring the petitioner to pay an amount of Rs.42,880/- towards the motor vehicle tax pertaining to the years 01.01.2018 to 31.12.2025. According to the petitioner, when he approached the respondent, he was informed that, in addition to the said amount, the petitioner will have to pay the additional tax and the interest, and thus the total amount would come to Rs.81,191/-.

2. After hearing the learned Counsel for the petitioner and the learned Government Pleader, I am of the view that, taking note of the limited nature of the relief, some indulgence can be shown.

Accordingly, the writ petition is disposed of, directing the respondent to permit the petitioner to pay an amount of Rs.81,191/- (Rupees eighty one thousand, one hundred and ninety one only) along with future interest and other charges, in six installments. The 1^st installment shall become payable on 21.12.2025 and the remaining installments shall become due on the 21^st day of the succeeding months. In case of default in making any of the installments, this facility would stand cancelled, and thereupon, it shall be open to the respondent to initiate appropriate action against the petitioner for realising the amount in lumpsum. Subject to the compliance of the above condition, the recovery proceedings based on Ext.P1 shall be kept in abeyance. It is further clarified that this will not preclude the petitioner from availing the one time settlement facility, if any introduced in the meanwhile.

Sd/-