Admitted tax liability permits recovery, while an unpaid instalment request must be decided expeditiously by the authority.

Where tax liability was admitted, the HC declined interference with garnishee recovery proceedings and refused to restrain collection of the admitted dues. However, since the taxpayer's request for payment by 24 equal monthly instalments had not yet been decided, the competent authority was directed to consider and dispose of that representation expeditiously within three weeks. The petition was thus disposed of by allowing recovery to continue while ensuring prompt adjudication of the instalment request.

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Issues: (i) Whether interference was warranted against the garnishee proceedings initiated for recovery of the admitted tax dues. (ii) Whether the request for grant of 24 equal monthly instalments for clearing the admitted dues required consideration by the tax authority.

Issue (i): Whether interference was warranted against the garnishee proceedings initiated for recovery of the admitted tax dues.

Analysis: The petitioner admitted liability for the tax amount demanded. In that situation, interference with the recovery proceedings was not considered appropriate.

Conclusion: Relief against the garnishee proceedings was declined.

Issue (ii): Whether the request for grant of 24 equal monthly instalments for clearing the admitted dues required consideration by the tax authority.

Analysis: The representation seeking instalments had not been disposed of, and such a request required prompt consideration by the authority concerned.

Conclusion: The authority was directed to consider and decide the instalment request within three weeks.

Final Conclusion: The writ petition was disposed of by declining interference with recovery, while securing adjudication of the petitioner's request for payment of the admitted dues in instalments.

Ratio Decidendi: Where tax liability is admitted, recovery proceedings need not be interdicted, but a pending request for instalment payment should be considered expeditiously by the competent authority.

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