IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 OP.No. 2285 of 1999(V) -------------------------------- PETITIONER: ------------------- N.B.GOPALAKRISHNAN, NEDIYAMATTATHIL, SOUTH PAMPADY, KOTTAYAM. BY ADV. SRI.K.V.GOPINATHAN NAIR RESPONDENTS: ----------------------- 1. THE REGIONAL TRANSPORT OFFICER, KOTTAYAM. 2. THE DEPUTY TRANSPORT COMMISSIONER, CENTRAL ZONE-II, ERNAKULAM. BY GOVERNMENT PLEADER SRI.V.TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.2285/1999 ORDER ON CMP. NO.3839/1999 IN OP. NO.2285/1999 DISMISSED 08.02.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE G FORM SUBMITTED BY THE PETITIONER DT. 18.8.98 SEEKING EXEMPTION OF TAX FOR QUARTER ENDING 30.9.98. EXT.P2:- COPY OF THE COVERING LETTER SUBMITTED ALONG WITH EXT.P1 DT. 18.8.98. EXT.P3:- COPY OF THE ORDER OF THE IST RESPONDENT NO.C4/1920-9/98 K. DT. 26.8.98. EXT.P4:- COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT AS MVTAA NO.33/98 DT. 28.9.98. EXT.P5:- COPY OF THE ORDER OF THE 2ND RESPONDENT NO.C-2475/98/CZ II DT. 8.12.98. /TRUE COPY/ P.A. TO JUDGE tss T.R.RAMACHANDRAN NAIR, J. ========================= O.P. No. 2285 of 1999-V. ========================= Dated this the 8st day of February, 2008. J U D G M E N T The petitioner is the registered owner of stage carriage with registration No.KRA 322. It is the case of the petitioner that for major repairs the vehicle was garaged on 31.3.1998 and for the quarter ending on 30.6.1998 exemption was granted. The petitioner submitted 'G' form on 18.8.1998 for the quarter ending on 30.9.1998. This is evidenced by Ext.P1. As per Ext.P3 the first respondent directed the petitioner to remit the tax as the intimation is belated. He challenged the same in appeal Ext.P4 which was disposed by Ext.P5. In the order passed in appeal also it was noticed that the petitioner did not comply with Section 5 of the Kerala Motor Vehicles Taxation Act read with Rule 10 of the Kerala Motor Vehicles Rules. 2. The learned Government Pleader brought to my notice O.P. No. 2285 of 1999-V. 2 the decision of a Full Bench reported in Gracy Vincent v. State of Kerala [2006(1) KLT 7 (FB)] wherein it has been held that previous intimation claiming exemption from tax is a mandatory requirement. Under the rule, prior intimation within one week from the date of commencement of the period for which exemption is claimed should be sent. The Full Bench held that the mode of sending notice has also to be ensured. 3. In the light of the dictum laid down by the Full Bench, there is no error in the view taken by the respondents. Admittedly the intimation Ext.P1 is dated 18.8.1998 whereas the period of exemption started on 1.7.1998. Since the same is not within the period provided under the Rules the respondents were right in their conclusions. Therefore the Original Petition is dismissed. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-