Vijukumar K.B vs. The State Of Kerala
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNE AY, THE 24TH DAY OF JANUARY 2024 / 4TH MAGHA, 1945 WP(C) NO. 2822 OF 2024 PETITIONER/S: VIJUKUMAR K.B AGED 42 YEARS S/O BALAKRISHNAN, KOTTIYARA HOUSE, CHENAKKARAPADAM ROAD, KODIKUTHUMALA, ASHOKAPURAM, ALUVA, ERNAKULAM, PIN - 683101 BY ADVS. THOMAS T.VARGHESE PHILIP T.VARGHESE ACHU SUBHA ABRAHAM V.T.LITHA RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHPAURAM, PIN - 695001 2 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, PERUMBAVOOR, PIN - 683542 3 DEPUTY COMMISSIONER OF STATE TAX ( ARREAR RECOVERY TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101 RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2822 OF 2024 2 JUDGMENT Dated this the 24th day of January, 2024 The present writ petition has been filed seeking the following reliefs:- “i. issue a writ of mandamus or any other appropriate writ of direction to the respondents to permit the petitioner to pay the amounts due was per Exhibit P1 Order and Exhibit P2 notice in 12 equal installments and keep in abeyance all recovery proceedings till then;” 2.According to the learned counsel for the petitioner, the petitioner has remitted the assessed tax as per the assessment order in Ext.P1, however the interest of Rs.10,18,429/- has not been remitted because of the poor financial condition of the petitioner assessee. 3.Learned counsel for the petitioner has made a vague submission that the petitioner attempted to file an application for granting instalments for payment of the interest amount. However, the petitioner was not successful. 4.Be that as it may be, the petitioner is permitted to file an application before the Commissioner of State Tax, Special Circle, Perumbavoor for relief of granting instalments for payment of the interest amount as per Ext.P2 notice. The petitioner shall file an application within a period of one week from today. Till the decision is taken on the application, no recovery should be WP(C) NO. 2822 OF 2024 3 affected for realisation of the interest amount of Rs.10,18,429. Once the Commissioner takes decision, the petitioner should comply with the same. DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 2822 OF 2024 4 APPENDIX OF WP(C) 2822/2024 PETITIONER EXHIBITS EXHIBIT P1OF ORDER NO. 32AFKPV3139G1ZD/2017-18 DATED 30.11.2022 PASSED AGAINST THE PETITIONER BY THE 2ND RESPONDENT EXHIBIT P2OF NOTICE DATED 23.11.2023 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER WITH ITS ENGLISH TRANSLATION
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.