JUDGMENT The petitioner in these two writ petitions is the same. He originally opted for paying the compounded tax in respect of the sale transactions. But he now seeks assessment on actual sales. The learned Government Pleader submits that once compounding has been opted for a particular year and the assessee enjoyed the benefit of the compounding, he cannot later on revert to assessment as per the actual sales. I have considered the rival contentions in detail. In view of the submission of the learned Government Pleader, the learned counsel for the petitioner seeks instalment facility to pay off the balance amounts in instalments. Accordingly, this writ petition is disposed of with a direction to the respondents to permit the petitioner to pay off the balance amounts due in eight equal monthly instalments starting from 1.9.2011. Every subsequent instalment shall be paid on the first working day of every succeeding month. If the petitioner pays the instalments on the due dates without default, coercive proceedings for recovery of the amounts shall be kept in abeyance. However, if the petitioner commits default in payment of any of the instalments, it would be open to the respondents to continue proceedings as now initiated without having to issue any fresh notice or proceedings in that regard.