IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST DECEMBER 2010 / 10TH AGRAHAYANA 1932 WP(C).No. 35861 of 2010(G) -------------------------- PETITIONER(S): --------------- BASHEER.E.K, ELPARAMBIL HOUSE, MURICKASSERY P.O., IDUKKI. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): --------------- 1. THE TRANSPORT COMMISSIONER, TRANS TOWERS, VAZHUTHAKAD, TRIVANDRUM-14. 2. THE DEPUTY TRANSPORT COMMISSIONER, CENTRAL ZONE (II), ERNAKULAM-682 030. 3. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, IDUKKI-685 603. 4. M.H.SIDHIK, S/O.M.S.HASSAN KUNJU, MARADIKUNNEL HOUSE, THODUPUZHA-685 584. GOVERMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 35861 OF 2010 -------------------------------------- Dated this the 1st day of December, 2010 JUDGMENT The petitioner was the registered owner of a vehicle bearing No. KL 7/ R-9529 which according to him, was sold to the 4th respondent on 26.08.2009. It is stated that the petitioner had not used the vehicle from 01.11.2009 onwards and the G Forms submitted by the petitioner was allowed and the petitioner was exempted from payment of tax for the period from 01.11.2009 to 30.11.2009. G Forms submitted by the petitioner for the subsequent periods from 01.12.2009 to 31.12.2009 and from 01.01.2010 to 31.03.2010 were rejected. Ext.P1 is the order issued by the 3rd respondent in this regard. The petitioner had challenged Ext.P1 order in appeal before the 2nd respondent. Ext.P3 is the order issued by the appellate authority dismissing the appeal. 2. The petitioner preferred revision petition 2 WP(C) No. 35861/2010 against Ext.P3 order before the first respondent, as evidenced from Ext.P4. The petitioner had also submitted an application seeking stay along with Ext.P4. It is submitted that Ext.P4 revision petition is pending consideration and disposal before the first respondent. Meanwhile, present grievance of the petitioner is that the 3rd respondent is taking recovery steps, without considering pendency of the revision petition. Hence the petitioner seeks direction to the first respondent for an early disposal of the revision petition or the stay petition and for a direction restraining recovery of amounts due for the quarters from 10/09, 12/09 and for the period from 01.01.2010 to 31.03.2010, which is tax amount in dispute. 3. Having considered pendency of the revision petition before the statutory authority, I am of the view that the said authority can be directed to dispose of the matter on an early basis. 4. Accordingly the Writ Petition is disposed of 3 WP(C) No. 35861/2010 directing the first respondent to consider and pass orders either on Ext.P4 revision petition or on the stay petition filed along with revision petition, after affording an opportunity of hearing to the petitioner as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 4. Till such time orders are issued by the first respondent as directed above, recovery of tax due with respect to stage carriage vehicle bearing No. KL 7 R 9529, due for the period for which G Form was rejected as per Ext.P1 order, shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the first respondent. C.K. ABDUL REHIM JUDGE dnc