Coercive tax recovery actions are valid upon default of repayment in installment agreements.

JUDGMENT

The petitioner challenges Ext.P10 notice dated 30.10.2025 and Ext.P11 notice of sale dated 05.01.2026. A direction is also sought not to proceed against the petitioner and his property.

2. When revenue recovery proceedings were initiated by the Kerala State Financial Enterprises against the petitioner, he approached this Court in WP(C) No. 37732 of 2024. By judgment dated 28.10.2024, this Court granted an instalment facility to the petitioner to repay the outstanding amount of Rs. 15,02,498 in 16 consecutive and equal monthly instalments, along with accrued interest and other administrative charges. However, petitioner failed to pay the instalments other than three. In the meantime, when Ext.P10 notice was issued, petitioner approached this Court seeking extension of time by filing IA No. 1 of 2025 in WP(C) No. 37732 of 2024. By order dated 02.12.2025, the said application was dismissed by a learned single Judge of this Court. Thereafter, petitioner has now preferred this writ petition challenging, once again, the revenue recovery proceedings initiated against him.

3. I have heard the learned counsel for the petitioner as well as the learned Standing Counsel for the respondents.

4. In the judgment dated 28.10.2024, this Court had granted the petitioner the liberty of repayment of the total liability in 16 equated monthly instalments with the rider that if in the event of a single default, respondents will be at liberty to continue the coercive proceedings. Subsequently, when the petitioner committed default in repayment, coercive proceedings were initiated and the petitioner’s request for extension of time to repay the amount directed, was dismissed.

5. The consequence of the aforenoted dismissal makes it imperative for the respondents to proceed with the coercive proceedings. A fresh challenge as raised in this writ petition is in fact barred by the principles of res-judicata and the petitioner is estopped from challenging the proceedings now initiated in the light of the specific direction in the judgment in WP(C) No. 37732 of 2024. In view of the above, this writ petition is not maintainable and cannot be entertained as well.

Hence, I find no merit in this writ petition and it is dismissed.

Sd/-