IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 19TH SEPTEMBER 2011 / 28TH BHADRA 1933 WP(C).No. 22998 of 2011(Y) -------------------------- PETITIONER(S): --------------- MUHAMMED ASHRAF, MUNDUKATTIL HOUSE, PUNNAKAVU P.O., PERINTHALMANNA, MALAPPURAM. BY ADV. SRI.SAIBY JOSE KIDANGOOR SRI.BENNY ANTONY PAREL MRS.S.SREELAKSHMY RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TRANSPORT THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER, PERINTHALMANNA. 3. THE JOINT REGIONAL TRANSPORT OFFICER, JOINT REGIONAL TRANSPORT OFFICE, PERINTHALMANNA. 4. THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA. GOVT. PLEADER SRI. JAMES MATHEW KADAVAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS EXT.P1 TRUE COPY OF PROCEEDINGS NO.K1.616/2011 DATED 9.5.2011. EXT.P2 TRUE COPY OF MEMO DATED 22.6.2011. EXT.P3 TRUE COPY OF THE REPRESENTATION PREFERRED BY THE PETITIONER DATED 12.8.2011. RESPONDANTS'S EXHIBITS NIL. [True copy] P.S to Judge. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 22998 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 19th day of September, 2011. J U D G M E N T A vehicle belonging to the petitioner has been seized by the police alleging illegal transport of sand and confiscated as per the procedure prescribed under the Kerala Protection of River Banks and Regulation of Removal of Sand Act. The petitioner has now been served with Ext.P 2 demand for payment of motor vehicle tax during the period when the vehicle was in custody. According to the petitioner, since the vehicle was admittedly in custody during the relevant period, the petitioner is not liable to pay motor vehicle tax for the said period. 2. I have heard the learned counsel for the petitioner. 3. The issue involved in this writ petition is squarely covered by the decision of a Full Bench of this Court in Regional Transport Officer v. Abdurahiman, 2007(1) KLT 613 (FB), in which decision, it has been held that although exemption is available from payment of motor vehicle tax during the period in which the vehicle was under the custody of the police or the Department, for availing of exemption, the party should comply with the procedure prescribed under Section 5 of the Kerala Motor Vehicle Taxation Act. Admittedly, in this case, the petitioner has not complied with the procedure prescribed under W.P(C) No. 22998 of 2011 -: 2 :- Section 5 of the Act. That being so, the petitioner cannot seek the benefit of exemption. Accordingly, the writ petition is dismissed. Sd/- S. Siri Jagan, Judge. Tds/