Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 13TH DAY OF OCTOBER 2023 / 21ST ASWINA, 1945 WP(C) NO. 33789 OF 2023 PETITIONER:
SANDHYA S.
AGED 42 YEARS W/O RAJESH, LEKSHMITHEERTHAM, PARAKKOOTTAM P.O, MUNDAPPALLY, PERINGANADU, PATHANAMTHITTA, PIN – 691551 BY ADVS.
R.HARIKRISHNAN (KAMBISSERIL) NEERAJ NARAYAN BOBY THOMAS RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY PRINCIPLE SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 2 DISTRICT COLLECTOR PATHANAMTHITTA, COLLECTORATE, CHITTOR, PATHANAMTHITTA, PIN – 689645 3 ASSISTANT COMMISSIONER TAX PAYER SERVICE, STATE GST DEPARTMENT, ADOOR, PATHANAMTHITTA, PIN – 691523 4 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GST DEPARTMENT, ADOOR, PATHANAMTHITTA, PIN – 691523 5 TAHSILDAR REVENUE RECOVERY, REVENUE RECOVERY TAHSILDAR OFFICE, ADOOR TALUK OFFICE, PATHANAMTHITTA, PIN – 691523
W.P.(C.) No. 33789/2023 2 6 VILLAGE OFFICER PERIGANADU VILLAGE, NEAR PUNALOOR ROAD, PERINGADU VILLAGE, PATHANAMTHITTA, PIN – 691523 BY SMT. JASMINE M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C.) No. 33789/2023 3 JUDGMENT
The petitioner, who is the wife of late Rajesh A., who was an assessee under the Kerala Value Added Tax, has filed this writ petition for installments in respect of the demand of the arrears of KVAT, as per the assessment order dated 26.06.2021. The learned counsel for the petitioner submits that as per the demand notice, the outstanding amount is Rs. 7,03,202/-, as per Ext.P3. The learned counsel for the petitioner submitted that the petitioner has every intention to discharge the liability of her late husband, but she is facing financial difficulty to pay the assessed tax amount with interest at one go. He therefore submitted that if the petitioner is granted some installments for discharging his husband's liability, she would pay the outstanding tax amount in installments.
2.
Smt. M.M. Jasmine, the learned Government Pleader submitted that under Rule 51 of the KVAT Rules, 2003, the Assessing Authority is empowered to grant instalments for the payment of taxes and the petitioner has to move an application before the Assessing Authority for the said purpose.
W.P.(C.) No. 33789/2023 4 3.
The learned counsel for the petitioner submitted that the petitioner will move an application before the Assessing Authority within a period of one week from today and if the Assessing Authority grants few instalments to make payment of the assessed tax and interest, she would make the payment in installments.
4.
In view of the aforesaid submissions, the writ petition is disposed of with liberty to the petitioner to approach the Assessing Authority with application for granting installments regarding the payment of the assessed tax and interest etc. If the petitioner moves an application, within a period of one week from today, that applications shall be considered sympathetically and the Assessing Authority should pass appropriate orders therein.
With the aforesaid directions, this writ petition is disposed of.
Sd/- DINESH KUMAR SINGH
JUDGE DCS/13.10.2023
W.P.(C.) No. 33789/2023 5 APPENDIX PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF AN ORDER BEARING NO.
32030351897/2016-17 DATED 26.06.2021 ISSUED BY THE STATE TAX OFFICER, ADOOR EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 26.06.2021 ISSUED BY THE 4TH RESPONDENT IN FAVOUR OF THE PETITIONER'S LATE HUSBAND EXHIBIT P3 A TRUE COPY OF A NOTICE BEARING NO.
32030351897 DATED 21.09.2023 ISSUED BY THE 3RD RESPONDENT ALONG WITH ENGLISH TRANSLATION