IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 9TH OCTOBER 2009 / 17TH ASWINA 1931 WP(C).No. 27645 of 2009(A) -------------------------- PETITIONER: --------------- MUHAMMED SHAFI, S/O.BEERAN, MADUKKAL HOUSE, THUPRANGODE P.O., (VIA)THIRUR, MALAPPURAM DISTRICT, REP. BY ITS POWER OF ATTORNEY FIROZ ALAVY, THAZHATHUVEETTIL HOUSE, KUTTALLOOR P.O., MALAPPURAM DISTRICT. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN.HARIHARAN. RESPONDENTS: --------------- 1. THE SECRETARY, REGIONAL TRANSPORT AUTHORITY, MALAPPURAM. 2. JOINT REGIONAL TRANSPORT OFFICER, THIRUR. BY GOVT. PLEADER SRI. A.J. VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 27645 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of October, 2009 J U D G M E N T 1. Petitioner is the registered owner of a stage carriage bearing No.KL-10/R-954. The vehicle was covered by a regular stage carriage permit on the route Parappanagadi -Kuttippuram. The permit was valid only up to 16.08.2008 and the petitioner submitted renewal application dated 30.07.2008 as evidenced by Ext.P1. It is stated that the petitioner had also produced No-Objection Certificate obtained from the Financier with respect to renewal of the permit. According to him the vehicle in question could not be operated on account of serious mechanical fault and therefore the tax was paid only up to the date of operation, ie. up to 30.09.2007. Grievance of the petitioner is that the permit renewal application is not being considered and disposed of in view of the arrears of tax with respect to the vehicle. According to the petitioner the W.P.(C)No. 27645 of 2009 -2- vehicle was not been put to use after 30.09.2007 and therefore he is entitled to get exemption from payment of Motor Vehicle Tax. However complaint of the petitioner is that the authority concerned is not issuing any demand or making any adjudication with respect to liability of the tax amount. The indefinite delay caused in disposal of Ext.P1 application as well as the non-adjudication of the liability with respect to the tax due on the vehicle, is restraining the petitioner from even putting into service of any new vehicle on the route. 2. According to the petitioner it is the incumbent on the part of the registering authority concerned, as per the provisions of Circular No.31/89 of the Transport Commissioner dated 20.12.1989, that with respect to any arrears of tax there should be a demand raised not later than the last week of the the second month of the quarter. In the instant case the grievance is that since no demand is raised the petitioner is precluded even from claiming any exemption or from disputing such demand before the W.P.(C)No. 27645 of 2009 -3- appropriate appellate authority. 3. Having considered the facts and circumstance of the case I am of the opinion that the Writ Petition can be disposed of by directing the respondents to consider and dispose of Ext.P1 application, before resorting to necessary steps for realisation of tax amount if any due. The final order in this regard may be taken at the earliest, after affording an opportunity of hearing to the petitioner, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K. ABDUL REHIM JUDGE shg/