Pankaj Purohit, J
1. Heard learned counsel for the parties.
2. By means of this writ petition, petitioner has challenged the recovery citation dated 01.10.2024 issued by respondent No.3 (Annexure No.1), by
which, an amount of Rs.4,86,527/- was directed to be recovered from the petitioner as tax liability.
3. The facts of the case are that the petitioner was the owner of a truck No.UK 04-D-1665. The said truck met with an accident on 30.09.2013, in
which, it was badly damaged and petitioner instead of repairing it, sold in scrap.
4. It is contended by learned counsel for the petitioner that w.e.f. 30.09.2013, the petitioner could not pay any tax which resulted into the recovery of
tax and penalty of the aforesaid amount from the petitioner.
5. It is further contended by learned counsel for the petitioner that petitioner is ready to pay the aforesaid amount of tax and penalty in easy
installments
6. Learned State Counsel submits that he has no objection, if petitioner is directed to pay the aforesaid amount in easy installments.
7. Accordingly, the writ petition is disposed of. Petitioner is directed to pay the amount of Rs.4,86,527/-in 05 easy installments along with interest, in
the following manner: -
A. Petitioner shall pay Rs.1,00,000/- after one month from today i.e. on 22.11.2024.
B. Rs.4,86,527/- shall be paid by the petitioner in the subsequent four months at the rate of Rs.1,00,000/- per month.
C. However, the last installment i.e. Rs.86,527/-shall be paid by the petitioner along with interest.
8. In case the petitioner fails to comply with the aforesaid order or to pay any installment as per aforementioned schedule, the respondent-State is free
to proceed further in accordance with law.
9. Pending application, if any, stands disposed of
