IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 25TH JUNE 2007 / 4TH ASHADHA 1929 WP(C).No. 27988 of 2004(F) -------------------------- PETITIONER: ------------ MUHAMMED MANZOOR, MANZOOR MANZIL, KADAKKAD NORTH, PANDALAM 689 501, PATHANAMTHITTA DISTRICT, REP. BY HIS POWER OF ATTORNEY HOLDER, MRS.RAMLA MANZOOR, MANZOOR MANZIL, RADAKKAD NORTH PANDALAM. BY ADV. SRI.K.R.RADHAKRISHNAN NAIR RESPONDENTS: ------------- 1. STATE OF KERALA, REEP. BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE JOINT REGIONAL TRANSPORT OFFICER, ADOOR. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, ADOOR. 4. THE VILLAGE OFFICER, KURAMPALA VILLAGE, PANDALAM. 5. CHACKOCHAN, S/O.MATHAI, PUTHUSSERY HOUSE, VALAKKODE VILLAGE, PATHANAPURAM. KOLLAM DISTRICT. R1 TO R4 BY GOVERNMENT PLEADER SRI. BASANT BALAJI R5 BY ADV. SRI.JOY GEORGE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/06/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE AGREEMENT DATED 22.9.1997 ENTERED ISNTO BETWEEN THE PETITIONER AND 5TH RESPONDENT IN RESPECT OF MINI LORRY NO. KL. 13A. 2194 EXT.P2 FORM NO.1 NOTICE DATED 13.8.2004 DEMANDING RS. 35,100/- FROM THE PETITIONER. EXT.P3 FORM NO. 10 NOTICE DATED 13.8.2004 DEMANDING RS. 35,100/- FROMS THE PETITIONER. EXT.P4 TRUE COPY OF THE PETITION DATED 2.9.2004 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXT.P5 TRUE COPY OF THE PETITION DATED 2.9.2004 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. RESPONDENTS' EXHIBITS: NIL TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 27988 OF 2004 -------------------------------------------- Dated this the 25th day of June, 2007 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax amounting to Rs. 35,000/- in respect of Tata mini lorry bearing registration No. KL-13A-2194 for the period from 1.1.2000 to 31.6.2004. While the case of counsel for the petitioner is that vehicle was sold to fifth respondent vide Ext.P1 sale agreement, Government Pleader submitted that registered owner is liable to pay tax under Section 3(1) of the Motor Vehicle Taxation Act. Counsel for the fifth respondent has admitted that the vehicle so purchased by him was transferred to another person. In other words, petitioner's case stands proved. The person in possession and control of the vehicle is also liable to pay tax under Section 3(2) of the Act. It is for the fifth respondent to identify the purchaser and make him pay the tax or otherwise he will be liable as he was admittedly in possession and control of the vehicle. If the fifth respondent locates the vehicle and inform the Motor Vehicle Department of Police, the vehicle should 2 be seized and sold first for recovery of arrears of tax or otherwise recovery will be proceeded against the fifth respondent as he was in possession and control of the vehicle and his purchaser could not be located by the department. Recovery proceedings against the petitioner stands cancelled. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR) Judge 3