High Court of Judicature at Allahabad
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Mohd. Sirajuddin v. Asst. Regional Transport Officer & Others - WRIT TAX No. 877 of 2006  RD-AH 9615 (16 May 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Rajesh Kumar, J.
This writ petition has been filed for a writ of mandamus not to take any coercive measures in recovering the additional tax dues and to accept the same in easy instalments.
The learned counsel for the petitioner states that due to some problem the petitioner could not deposit the amount of tax. Now, he is willing to deposit the same provided some easy instalments are fixed by the Court. The learned Standing Counsel appearing for the respondents has no objection if the petitioner is permitted to deposit the amount of tax in three equal monthly instalments.
In view of the above, we dispose of this writ petition with the direction to the authority concerned that the petitioner shall be permitted to deposit the amount outstanding against him in three equal monthly instalments, by 30.6.2006, 31.7.2006 and 30.8.2006. The amount of interest payable, if any, shall also be paid along with the last instalment. On deposit of the first instalment, the seized vehicle shall be released. The petitioner shall not sell, encumber or transfer the vehicle till the payment of all instalments. However, it is made clear that in case of default, this order shall stand automatically vacated and the respondent shall be at liberty to realize the entire balance amount in accordance with law. Further, this order will have no effect if the petitioner has earlier been granted an order of payment of tax dues in instalments by this Court and the petitioner has defaulted in payment of the instalments. Needless to say that any amount already paid will be adjusted while computing the tax payable.
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