Wp(C)/34203/2005 Of A.p.venu v. Agrl.income Tax & Sales Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH JUNE 2007 / 18TH JYAISHTA 1929 WP(C).No. 34203 of 2005(V) -------------------------- PETITIONER: ------------ A.P.VENU, SASIVILAS, KAKKAVAYAL, MUTTI NORTH, WAYANAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, VYTHIRI, KALPETTA. 2. THE DEPUTY TAHSILDAR (RR), VYTHIRI. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE NOTICE DT.28.3.2005 ISSUED BY R1. P2: TRUE COPY OF DEMAND NOTICE U/S.7 OF THE RR ACT ISSUED BY R2 DT.31.8.05. P3: TRUE COPY OF THE NOTICE IN FORM NO.10 ISSUED BY R2 DT.31.8.2005. P4: TRUE COPY OF THE RECEIPT NO.58 DT.30.7.1986. TRUE COPY P.A. TO JUDGE C.N.RAMACHANDRAN NAIR, J. ....................................................................W.P.(C) No.34203 of 2005.................................................................... Dated this the 8th day of June, 2007. JUDGMENT It is seen that interest accrued on agricultural income tax dues only because of inordinate delay on the part of the respondents in raising thedemand. In a similar case this court vide judgment in W.P.(C)No.7238/2005 dated 8.11.2005 reduced the interest payable to 50% andgranted five instalments to the petitioner in that case to clear the arrears.Accordingly this W.P. is also disposed of following the above judgmentgranting three equal monthly instalments to clear the balance arrears if anydue after reckoning the payment already made pursuant to interim orderissued by this court on 8.12.2005 with 50% interest, first of which will bepaid on or before 30th of this month and the balance on or before the lastday of two succeeding months. If petitioner has paid full arrears of tax for1980-81 and 1981-82, the said amount will be excluded from the arrears.Recovery proceedings will be kept in abeyance for payment as above and ifpetitioner commits default in payment of any instalment, the reduction ofinterest and instalment facility granted herein will stand cancelled and respondents will be free to proceed with recovery of entire amount with full interest. pms C.N.RAMACHANDRAN NAIRJudge