IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 30839 of 2011(D) -------------------------- PETITIONER(S): ----------------------- PHILOMINA @ PHILO, W/O. GEORGE, AGED 54 YRS. EDAMBADATHU (MARAPARAMBIL) HOUSE, NARAKKAL P.O AARATTU VAZHI JN., NARAKKAL, ERNAKULAM DISTRICT. BY ADV. SRI. JOHN JOSEPH(ROY) RESPONDENT(S): --------------- 1. THE JOINT R.T.O., O/O SUB REGIONAL TRANSPORT OFFICE, NORTH PARUR P.O., NORTH PARUR, ERNAKULAM DIST PIN – 683 513. 2. THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, FORT KOCHI P.O., KOCHI – 682 001. 3. THE VILLAGE OFFICER, NARAKAL VILLAGE, NARAKAL P.O., - 682 505. 4. SHUKOOR, S/O.MUHAMMED SIDDIQ, AGED 33 YRS. PUTHEN PARAMBIL HOUSE, VANDANAM, PUNNAPRA VILLAGE, ALAPPUZHA DISTIRCT-688 004. R1 TO R3 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN ADV. SRI.P.KRISHNA KUMAR (ALAPPUZHA) FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 30839 of 2011(D) APPENDIX PETITIONER'S EXHIBITS EXT. P1 COPY OF THE AGREEMENT WITH THE 4TH RESPONDENT FOR SALE OF VEHICLE ON 17/01/2009. EXT. P2 COPY OF THE 2ND AGREEMENT WITH 4TH RESPONDENT ON 17/6/2010. EXT. P3 COPY OF THE LETTER OF INTIMATION REGARDING SALE OF THE VEHICLE TO RTO, DTD 5/1/2011 EXT.P4 COPY OF THE DEMAND NOTICE ISSUED TO THE PETITIONER IN RECOVERY PROCEEDINGS INTIATED BY THE 2ND RESPONDENT DATED 2/9/2011. EXT. P5 COPY OF THE ATTACHMENT NOTICE ISSUED TO THE PETITIONER IN RESPECT OF THE REVEUE RECOVERY PROCEEDINGS, ITIATED BY THE 2ND RESPONDENT DTD. 2/9/2011 EXT. P6 COPY OF THE REPLY ISSUED BY THE PETITIONER TO THE IST AND 2ND RESPONDENT. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 30839 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 24th day of November, 2011. J U D G M E N T The petitioner was the registered owner of a vehicle bearing Reg. No. KL-17/B-2436. According to the petitioner, the petitioner sold the vehicle on 17.1.2009 to the 4th respondent. But the registration was not transferred. Now, revenue recovery proceedings have been initiated against the petitioner for recovery of arrears of motor vehicle tax for the period after the sale of the vehicle. The petitioner challenges the same on the ground that it is the 4th respondent who is liable and not the petitioner, for the motor vehicle tax for the period in question. 2. I have heard the learned Government Pleader as also the learned counsel for the 4th respondent also. 3. It is now submitted before me that the vehicle has been dismantled and is not in existence. As per the Kerala Motor Vehicles Taxation Act, both the registered owner of the vehicle as well as the person in possession are jointly and severally liable for arrears of motor vehicles tax. There is also a charge on the vehicle for recovery of arrears of tax. In the above circumstances, neither the petitioner nor the 4th respondent can escape from the liability to pay arrears of motor vehicles tax. Accordingly, the writ petition is disposed of with the following directions: W.P(C) No. 30839 of 2011 -: 2 :- Respondents 1 to 3 are free to proceed against the vehicle, if it is in existence, the petitioner and the 4th respondent simultaneously for recovery of the arrears of motor vehicles tax. But, it would be open to the petitioner to seek recovery of any amounts recovered from him as directed above, from the 4th respondent, if he has a right to do so. Sd/- S. Siri Jagan, Judge. Tds/