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.
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