Kerala HC Allows Instalment Payment for Road Tax Liability

Shahul Hameed Vs Joint Regional Transport Officer (Kerala High Court)

Introduction: In a recent ruling, the Kerala High Court addressed a petition filed by an individual seeking permission to pay their road tax liability in instalments. The petitioner, in this case, requested the court’s consideration to discharge the tax liability for their stage carriage (registration number KL-54-E-2642) for the period spanning from April 1, 2022, to September 30, 2023. The judgment offers insights into the court’s decision to allow the petitioner to pay the road tax liability in multiple instalments.

Detailed Analysis:

1. Background of the Case: The petitioner approached the Kerala High Court with a specific request. They sought permission to make staggered payments to settle their road tax liability for the stage carriage, bearing registration number KL-54-E-2642. The tax liability in question amounted to approximately Rs. 1,85,000.

2. Limited Prayer: The petitioner’s plea was straightforward – the ability to discharge the tax liability for the mentioned period in instalments. Given the specific nature of the request, the court deliberated on whether this could be permitted.

3. Court’s Decision: In light of the petitioner’s request, the Kerala High Court granted permission to pay the road tax liability in three instalments. The court delineated the following schedule:

1. • The first instalment, totaling Rs. 60,000, should be paid on or before November 7, 2023.
   • The two subsequent instalments, amounting to Rs. 60,000 and Rs. 65,000, should be paid in two successive months, with the due date for each being the 7th day of the respective month.

Importantly, the court also emphasized that if the petitioner failed to make any of the instalment payments, the relevant authorities would have the liberty to take appropriate actions to ensure tax collection.

Conclusion: The Kerala High Court’s ruling in this case offers financial relief to the petitioner by allowing them to settle their road tax liability in instalments. This decision reflects the court’s consideration of the petitioner’s specific request and its aim to balance the interests of the taxpayer and the revenue authorities. While providing flexibility in tax payments, the court also ensures that non-compliance with the instalment schedule would result in appropriate actions to collect the outstanding tax amount. This judgment serves as an example of the judiciary’s role in addressing financial and tax-related matters for individuals seeking relief.

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

The present writ petition has been filed by the petitioner with the limited prayer to allow him to discharge the tax liability for the period from 01.04.2022 to 30.09.2023 in respect of the stage carriage KL-54-E-2642 in instalments.

2. Learned Counsel for the petitioner submits that the tax liability is around Rs.1,85,000/-.

3. Considering the limited prayer, the petitioner is permitted to discharge the tax liability in three instalments. The first instalment of Rs.60,000/- is to be paid on or before 07.11.2023, and two other instalments of Rs.60,000/- and Rs.65,000/- in two successive months on or before the 7^th day of each month. If the petitioner fails to make payment of any of the instalments, the authorities would be free to take appropriate action for the realisation of the tax.

With the aforesaid direction, the present writ petition stands finally disposed of.