IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 4TH APRIL 2011 / 14TH CHAITHRA 1933 WP(C).No. 6472 of 2011(H) ------------------------- PETITIONER(S): --------------- M/S.SHRIRAM TRANSPORT FIN.CO.LTD, HAVING ITS REG. OFFICE AT 123, ANGAPPA NAICKEN STREET, CHENNAI & A BRANCH OFFICE AT IST FLOOR, CEEPEES BLDNG., OPP.ST.JOSEPH H.S, ALUVA ROAD, ANGAMALY, REP.BY P/A HOLDER SRI.RAJU THOMAS, CONSULTANT LEGAL, M/S.SHRIRAM TRANSPORT FINANCE CO.LTD., ERNAKLAM BRANCH. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------- 1. JOINT REGIONAL TRANSPORT OFFICER, SUB REGIONAL TRANSPORT OFFICE, MINI CIVIL STATION, ALUVA - 683 101. 2. SPECIAL TAHSILDAR, REVENUE RECOVERY, ALUVA-683 101. 3. VILLAGE OFFICER, ANGAMALY VILLAGE, ALUVA TALUK-683 101. 4. THE PUBLIC INFORMATION OFFICER, SUB REGIONAL TRANSPORT OFFICE, ALUVA-683 101. 5. DIPU VARGHESE, PALLIPPATTU HOUSE, NEAR EAST CHURCH, ANGAMALAY-683 102. BY ADV.SRI.BIJOY CHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ami/ C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.6472 of 2011 ------------------------------- Dated this the 4th day of April, 2011. J U D G M E N T The petitioner is the financier of vehicle bearing registration No.KL-8/U/8419, to which the 5th respondent is the registered owner. Issue involved in this writ petition pertains to demand for payment of motor vehicle tax due with respect to the vehicle, for the periods from 1.1.2008 to 31.12.2010. By virtue of Ext.P5, the 1st respondent had demanded payment of the tax from the petitioner. Even though the petitioner had objected to such demand, recovery steps were initiated resorting to the Kerala Revenue Recovery Act, on the basis of Ext.P8 notice. Hence, this writ petition is filed challenging the recovery steps initiated. 2. It is noticed that, during pendency of the writ petition, the petitioner had approached the Deputy Transport Commissioner, Ernakulam, who is the appellate authority, on the basis of an interim order issued by this Court for filing statutory appeal. The copy of the appeal along with petition 2 W.P.(C).No.6472 of 2011 seeking condonation of delay and stay petition, which were filed before the appellate authority is produced along with a memo. Under such circumstances, I am of the view that, interest of justice will be served if a direction is issued to the appellate authority to consider the matter within a time frame and till then to stay the recovery steps. 3. Accordingly, the writ petition is disposed of directing the Deputy Transport Commissioner, Ernakulam, to consider and pass orders on the delay condonation application as well as the stay petitions filed along with the appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 1 month from the date of receipt of a copy of this judgment. Needless to say that, all earnest efforts shall be taken to dispose of the appeal itself, if it is otherwise in order, at the earliest. 4. In order to facilitate the petitioner to seek appropriate interim remedy from the appellate authority, recovery steps now initiated to realise the amount covered 3 W.P.(C).No.6472 of 2011 under Ext.P5, pursuant to Ext.P8 demand notice, shall be kept in abeyance, for a period of 6 weeks from today. C.K.ABDUL REHIM, Judge ami/