IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2611 of 2008(J) ------------------------- PETITIONER: -------------- SUNNY JOSEPH, S/O. P.J.JOSEPH, PETTACKATTU HOUSE, MANNAKKANADU P.O., KURAVALANGADU, KOTTAYAM. BY ADV. SRI.M.A.MANHU SRI.M.A.FAYAZ RESPONDENT: ---------------- THE REGIONAL TRANSPORT OFFICER, (TAXATION OFFICER), KOTTAYAM. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2611 OF 2008 J ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Petitioner claims exemption from Motor Vehicle Tax for the period from 1/7/05 to 30/11/2007 in respect of which Ext.P3 memo has been issued calling upon the petitioner to show cause why the amount shall not be recovered. On receipt of Ext.P3, petitioner submitted his explanation and that is Ext.P5. Mainly petitioner relies on Exts. P2 and P4 to contend that the vehicle was garaged and that during the said period temporary permits were being issued in the vacancy so caused. In view of this, petitioner submits that Ext.P3 memo is totally unsustainable. Although the petitioner has raised these contentions before me, since the 1st respondent, the Statutory Authority has not rendered a final decision in the matter, I am not persuaded to adjudicate on the contentions raised by the petitioner. WPC 2611/08 :2 : 2. Since the 1st respondent is seized of the matter, I dispose of this writ petition itself directing that the 1st respondent shall take up Ext.P3 and take a final decision taking into account Ext.P5 reply submitted by the petitioner. This shall be done as expeditiously as possible, at any rate within six weeks of production of a copy of this judgment. Needless to say that while decision is so taken, the relevancy of Exts. P2 and P4 will also be considered by the 1st respondent. Till a decision is rendered as above, within six weeks of production of a copy of this judgment, further proceedings for recovery of the amount due in terms of Ext.P3 shall not be enforced against the petitioner. ANTONY DOMINIC, JUDGE. Rp