IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 WP(C).No. 7228 of 2004(I) ------------------------- PETITIONER: ------------ P. SYAMALA, R.K. VIHAR, EDAVATTOM P.O., VELLIMON, KOLLAM DISTRICT. BY ADV. SRI.KALLADA K.SUKUMARAN SMT.K.VIJAYAMMA RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, KOLLAM. 2. THE REGIONAL TRANSPORT OFFICER, KOLLAM. 3. THE DEPUTY TAHSILDAR (R.R), QUILON. BY GOVERNMENT PLEADER SMT. SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE LETTER NO KL6.4869/03/Q DATED 18.7.2003 FROM THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF THE NOTICE DATED 8.1.2004 SIGNED BY THE COLLECTOR'S AUTHORISED OFFICER. EXT.P3 TRUE COPY OF THE OBJECTION DATED 23.2.2004 SUBMITTED BY THE PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR, J. ------------------------- I.A.NO.2890 of 2008 in W.P.(C) No. 7228 of 2004 --------------------------------- Dated, this the 14th day of March, 2008 O R D E R Heard learned counsel for the petitioner and learned Government Pleader. 2. The petition is filed for clarification of judgment and also for extension of time for payment. Since liability was that of petitioner's husband, who is no more, this Court felt that the petitioner should be exempted from additional liability on account of default in payment of Motor Vehicle Tax by the deceased. Assuming that additional liability for belated payment of tax is 'surcharge' payable under the Act, this Court waived surcharge on condition of payment of tax within the time fixed in the judgment. The learned Government Pleader has now reported that liability for belated payment of tax is in the form of additional tax, which is in subsistance, interest payable for default in payment. So far as surcharge is concerned, it is nothing but an additional tax on tax and there is controversy as to whether it is payable during the relevant period for which the tax is due i.e. from 01/04/2002 to 31/01/2003. While petitioner got information from the RTO that surcharge was not payable after 1997, learned Government Pleader I.A.No.2890 of 2008 in W.P.(C) No. 7228 of 2004 -2- doubts whether the position is correct. In the circumstances and having regard to the further facts stated in the petition and affidavit accompanying thereto, this petition is disposed of modifying the judgment as follows :- (1) The petitioner's liability is re-fixed to the tax amount of Rs.99,700/- and along with it, surcharge, if any, payable under the Act during the period i.e. from 01/04/2002 to 31/01/2003. (2) No additional tax or interest should be recovered from the petitioner for default or delay in payment of tax, provided, petitioner clears the arrears of tax and surcharge, if any, payable in four quarterly instalments, first of which will be paid on or before 31/03/2008 and balance on or before 30/06/2008, 30/09/2008 & 31/12/2008. Howerver, if default is committed by the petitioner in clearing the arrears as above, the instalment facility as well as waiver of additional tax / interest will stand cancelled and the respondents will free to recover the full arrears. The RTO is directed to prepare statement regarding the liability with regard to surcharge and gave the same to the petitioner immediately on production of a copy of this order. Hand over copy on 17/03/2008 itself. (C.N.RAMACHANDRAN NAIR, JUDGE) jg