IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 15TH JULY 2011 / 24TH ASHADHA 1933 WP(C).No. 19247 of 2011(E) ------------------------ PETITIONER : --------------------- KERALA TRANSPORT COMPANY, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, M.ACHUTHAN, THAMMANAM, COCHIN-32. BY ADVS. SMT.SUMATHY DANDAPANI, SENIOR ADVOCATE SRI.MILLU DANDAPANI RESPONDENT : ----------------------- REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, KAKKANAD, ERNAKULAM, KOCHI-682 030. BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19247 of 2011(E) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF PAGE 1 AND 2 OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE, KEZ-2863. EXT.P2 : COPY OF THE ENDORSEMENT OF TRANSFER OF REGISTRATION CERTIFICATE PERTAINS TO STAGE CARRIAGE, KEZ - 2863 TO THE NAME OF DIRECTOR, BARATHIYA VIDYA BHAVAN. EXT.P3 : COPY OF PAGE 1 AND 2 OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE, KED - 2948. EXT.P3(a) : COPY OF THE ENDORSEMENT OF TRANSFER OF REGISTRATION CERTIFICATE PERTAINS TO STAGE CARRIAGE, KEZ - 2948 TO THE NAME OF DIRECTOR, BARATHIYA VIDYA BHAVAN. EXT.P4 : COPY OF PAGE 1 AND 2 OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE, KED - 2947. EXT.P4(a) : COPY OF THE ENDORSEMENT OF TRANSFER OF REGISTRATION CERTIFICATE PERTAINS TO STAGE CARRIAGE, KEZ - 2947 TO THE NAME OF DIRECTOR, BARATHIYA VIDYA BHAVAN. EXT.P5 : COPY OF PAGE 1 AND 2 OF THE REGISTRATION CERTIFICATE OF STAGE CARRIAGE, KED - 3881. EXT.P5(a) : COPY OF THE ENDORSEMENT OF TRANSFER OF REGISTRATION CERTIFICATE PERTAINS TO STAGE CARRIAGE, KED - 3881 TO THE NAME OF DIRECTOR, BARATHIYA VIDYA BHAVAN. EXT.P6 : PHOTOCOPY OF RECEIPT SHOWING REMITTANCE OF TAX WITH RECEIPT OF VEHICLE KEZ 2863 FOR THE QUARTER 1.4.2008 TO 30.6.2008 DONE BY THE EDUCATIONAL INSTITUTION. EXT.P7 : PHOTOCOPY OF RECEIPT SHOWING TAX REMITTANCE FOR VEHICLE, KEZ 2948. EXT.P8 : PHOTOCOPY OF RECEIPT SHOWING TAX REMITTANCE FOR VEHICLE, KED 2947. EXT.P9 : PHOTOCOPY OF RECEIPT SHOWING TAX REMITTANCE FOR VEHICLE, KED 3881. (Contd...) WP(C).No. 19247 of 2011(E) EXT.P10 : PHOTOCOPY OF PERMIT NO. P.PR.S.C14/358/2004/E DATED 28.5.2004 PERTAINS TO VEHICLE, KEZ 2863. EXT.P11 : PHOTOCOPY OF PERMIT NO. P.PR.S.C10/45/060/2004/E DATED 06/10/2006 PERTAINS TO VEHICLE, KED 2948. EXT.P12 : PHOTOCOPY OF PERMIT NO. P.PR.S.C14/157/2004/E DATED 16.4.2004 PERTAINS TO VEHICLE, KED 2947. EXT.P13 : PHOTOCOPY OF PERMIT NO. P.PR.S.NO.C14/158/2004/E DATED 6.4.2004 PERTAINS TO VEHICLE, KED 3881. EXT.P14 : PHOTOCOPY OF RECEIPT ISSUED BY THE NEW INDIA ASSURANCE CO. LTD., WITH RESPECT OF VEHICLE, KEZ 2863. EXT.P15 : PHOTOCOPY OF THE AGREEMENT DATED 30.5.2003 ENTERED INTO BETWEEN THE PETITIONER AND BHARATHIYA VIDYA BHAVAN. EXT.P16 : PHOTOCOPY OF DEMAND NOTICE DATED 22.6.2011 ISSUED BY THE RESPONDENT TO THE PETITIONER WITH RESPECT OF VEHICLE, KEZ 2863. EXT.P17 : PHOTOCOPY OF DEMAND NOTICE DATED 22.6.2011 ISSUED BY THE RESPONDENT TO THE PETITIONER WITH RESPECT OF VEHICLE, KED 2948. EXT.P18 : PHOTOCOPY OF DEMAND NOTICE DATED 22.6.2011 ISSUED BY THE RESPONDENT TO THE PETITIONER WITH RESPECT OF VEHICLE, KED 2947. EXT.P19 : PHOTOCOPY OF DEMAND NOTICE DATED 24.6.2011 ISSUED BY THE RESPONDENT TO THE PETITIONER WITH RESPECT OF VEHICLE, KED 3881, VIDE NO. C10/KED-3881/2011. EXT.P20 : PHOTOCOPY OF LETTER DATED 16.6.2011 OF THE RESPONDENT TO THE DIRECTOR, BHARATHIYA VIDYA BHAVAN DATED THIS THE 13TH DAY OF JULY, 2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.S. TO JUDGE Mn S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 19247 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 15th day of July, 2011. J U D G M E N T The petitioner challenges demand for motor vehicle tax. According to the petitioner, during the relevant time, the petitioner was not the registered owner of the vehicle and therefore the petitioner is not liable to pay the tax. 2. I am of opinion that the petitioner has to first approach the appellate authority in an appeal as provided under the Act. The learned counsel for the petitioner points out that what is now served on the petitioner is a demand and not an order. I am of opinion that the demand itself is an order and therefore, the petitioner can file an appeal against that impugned demand. Accordingly, the writ petition is disposed of with the following directions: If the petitioner files an appeal before the appellate authority within two weeks, the same shall be accepted as one within time and disposed of on merits. In order to enable the petitioner to file an appeal and seek interim orders, I direct that the coercive recovery proceedings for recovery of the tax shall be kept in abeyance for two weeks. Sd/- S. Siri Jagan, Judge. Tds/