IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 16270 of 2011(G) ------------------------------------- PETITIONER(S): ------------------------ THOMAS,S/O.KURIAN,MATTATHIL HOUSE, ELAVANADU KARA,KOTHAMANGALAM VILLAGE AND POST, KOTHAMANGALAM TALUK. BY ADVS. SRI.MATHEW JOHN (K) SRI.DOMSON J.VATTAKUZHY RESPONDENT(S): ---------------------------- 1. THE REGIONAL TRANSPORT OFFICER, REGIONAL OFFICE,KOTHAMANGALAM-686691. 2. BINU,S/O.ELIAS,KAKKATTUKUDIYIL HOUSE, PUNEKKAD KARA,KEERAMPARA HOUSE,KOTHAMANGALAM TALUK PIN-686691. 3. ROY,S/O.JOSEPH,MURIKKANANICKAL HOUSE, EDANADU KARA,KEERAMPARA VILLAGE,KOTHAMANGALAM TALUK,PIN-686691. R1 BY SR.GP SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.16270/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION CERTIFICATE. P2:- COPY OF THE AGREEMENT DTD. 15.2.2007. P3:- COPY OF THE AGREEMENT. P4:- COPY OF THE REPRESENTATION DTD. 28.5.2011 BY THE PETITIONER. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. SIRI JAGAN, J. ........................................... W.P.(C).NO.16270 OF 2011 ............................................. Dated this the 6th day of July, 2011. JUDGMENT The petitioner is the registered owner of vehicle bearing Reg.No.KL 7Q 1490. The petitioner has transferred the vehicle. For the purpose of assessment of motor vehicle tax, after the vehicle was transferred by the petitioner, the owners are respondents 2 and 3. The petitioner is aggrieved by the proceedings for recovery of tax from him in respect of the vehicle for periods subsequent to the transfer of the vehicle. 2. I have heard the learned Government Pleader also. In so far as the petitioner continues to be the registered owner, the petitioner is equally liable like respondents 2 and 3 by virtue of the provisions of the Kerala Motor Vehicles Taxation Act. The petitioner cannot insist that first respondents 2 and 3shall be proceeded against. In the above circumstances, this writ petition is disposed of with the following directions: In so far as there is a charge over the vehicle in W.P.(C).NO.16270 OF 2011 : 2 : respect of the tax arrears, the first respondent shall immediately seize the vehicle and proceed against the vehicle for recovery of the tax arrears. If the value of the vehicle is not sufficient to meet the tax arrears, the petitioner and respondents 2 and 3 shall all be proceeded against simultaneously. S. SIRI JAGAN, JUDGE. cl