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Judgment
Murali Purushothaman, J
Petitioner is the owner of a stage carriage bearing registration No.KL-09-X-4019. During Covid 19 pandemic period, the petitioner had to stop the service of the said bus and the petitioner submitted G Form for the period from 01.04.2020 to 30.03.2021. The petitioner did not renew the G Form thereafter. Though the petitioner submitted Ext.P3 request before the RTO to exempt the petitioner from payment of tax, the same was not considered and Ext.P4 demand notice had been issued to the petitioner directing him to pay an amount of Rs.1,85,580/- plus additional tax.
The learned counsel for the petitioner submits that the petitioner has no other source of income other than the income derived from operating the said bus and that it is only due to his ignorance that the G Form was not renewed for the subsequent period, after 30.03.2021.
Heard the learned counsel for the petitioner as well as the learned Government Pleader appearing for the respondents.
In the facts and circumstances of the case, there will be a direction to the petitioner to pay the amount demanded in Ext.P4 in 20 equal monthly instalments commencing from 01.09.2023. In case the petitioner defaults in payment of two successive instalments, the respondents can recover the amount due as per Ext.P4, in accordance with law.
This direction will not prevent the petitioner from approaching the concerned authorities for any reduction in tax as demanded in Ext.P4.
The writ petition is disposed of.