Income-tax repayment schedule modified to allow balance payment in monthly instalments after financial difficulty was shown.

An appellant seeking more time to discharge income-tax liability was granted relief after showing that the first instalment had been paid and that financial difficulty justified a revised schedule. The Court modified the earlier repayment arrangement and allowed the balance amount to be paid in 20 monthly instalments, with the first instalment falling due on the date fixed by the Court. The operative effect was an enlargement of time for payment through a court-approved instalment plan rather than immediate enforcement of the full balance.

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Issues: Whether the appellant was entitled to an extension of time for payment of the income-tax liability by enlarging the instalment schedule.

Analysis: The appellant had already complied with the first instalment and sought a further extension on the ground of financial difficulty. Taking note of the substantial liability and the circumstances placed before it, the Court found it to modify the earlier arrangement and grant a longer repayment schedule.

Conclusion: The instalment schedule was modified by permitting payment of the balance amount in 20 monthly instalments, with the first instalment due on the date fixed by the Court.

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