Writ Petition —The Petitioner intended to pay the arrears of tax, without contesting the same but the respondents have expressed their inability to permit him to pay the arrears of tax in installments. The petitioner submitted that on account of the present Covid pandemic situation, he is not in a position to generate the funds necessary for making a lump sum payment of the admitted tax for the said period, and therefore he sought a direction from this Court to permit the petitioner to file the returns without paying the entire admitted tax, but ensuring that the payment of admitted tax, together with interest thereon and applicable late fees etc, is made on or before 31st March 2021. The respondent submitted that the provisions of the Act do not provide for the payment of the admitted amount in installments.
Held that:- The Hon’ble High Court directed the respondent to permit the petitioner to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments commencing from 25th August 2020 and culminating on 25th March, 2021.— Pazhayidom Food Ventures (P) Ltd. Vs. Superintendent Commercial Taxes  26 TAXLOK.COM 076 (Kerala)