Case Law Details
Thomas K. J Vs State Tax Officer (Kerala High Court)
Introduction: The Kerala High Court, in the case of Thomas K. J vs. State Tax Officer, addressed a writ petition seeking relief from Exhibit P10 notice and P12 communication issued by the 3rd respondent. The petitioner presented specific prayers, primarily focusing on quashing the notices and obtaining credit for payments made through Exhibits P7 to P7(d). The court’s decision, offering a resolution to the petitioner, brings attention to the intricacies of tax arrears and the legal remedies available.
Detailed Analysis:
1. Nature of the Writ Petition: The petitioner, Thomas K. J, filed a writ petition with multiple prayers, challenging the validity of Exhibit P10 notice and P12 communication issued by the 3rd respondent. The specific requests include seeking credit for payments made and requesting permission to remit the outstanding balance in installments.
2. Petitioner’s Submission and Court’s Disposal: After arguments, the petitioner’s counsel suggests a resolution, proposing the disposal of the writ petition by granting six equal monthly installments for the payment of tax arrears. The court, considering this submission, disposes of the writ petition with a directive to the petitioner to deposit arrears of tax in six equal monthly installments.
3. Installment Payment Terms: The court specifies the terms for installment payments, indicating that the first installment is due on or before November 10, 2023. Subsequent installments are required to be paid on or before the 10th of every subsequent five months. The court emphasizes that any default in payment could lead to the initiation of proceedings by the respondents to collect the outstanding amount.
4. Dismissal of Interlocutory Applications: The court, in its decision, dismisses any pending interlocutory applications in the writ petition. This underscores the finality of the installment relief granted to the petitioner.
Conclusion: The Kerala High Court’s decision in Thomas K. J’s case reflects a pragmatic approach in addressing tax arrears. By allowing the petitioner to pay the outstanding amount in six equal monthly installments, the court provides a reasonable resolution. The specified terms for installment payments and the caution against defaults ensure a balanced approach, balancing the interests of the petitioner and the respondents.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been filed with the following prayers:
“ i) To issue a writ of certiorari or any other appropriate writ order or direction to quash Exhibit P10 notice and P12 communication issued by the 3rd respondent;
ii) To direct the 2nd and 3rd respondents to give credit for the payments made through Exhibits P7 to P7(d) towards the dues of the petitioner and intimate the actual dues;
iii) To allow the petitioner to remit the actual balance outstanding in 6 monthly installments; and
iv) To grant such other relief as this Hon’ble Court may deem fit and proper to grant in the circumstances of the case.”
2. After arguing the matter for some time, learned counsel for the petitioner submits that the writ petition may be disposed of granting six equal monthly installments to the petitioner for payment of arrears of tax.
3. Considering the aforesaid submission, the present writ petition is disposed of with a direction to the petitioner to deposit arrears of tax in six equal monthly installments, the first of which shall be paid on or before 10.11.2023, and the other installments shall be paid on or before 10th of every subsequent five months. If the petitioner commits default in making payment of any of the installments, the respondents can initiate proceedings to collect the same.
Pending interlocutory applications, if any, in the writ petition stand dismissed.
