IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 WP(C).No. 17155 of 2005(P) -------------------------- PETITIONER: ------------ V.C.ALI, S/O.V.C.MOHAMMEDUNNI, VAZHAPPATTU HOUSE, POOKKAYIL, TIRUR, MALAPPURAM DISTRICT. BY ADV. SRI.T.KRISHNAN UNNI (SR.) RESPONDENTS: ------------- 1. JOINT R.T.O., TIRUR, MALAPPURAM DISTRICT. 2. TAHSILDAR, TIRUR. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, TIRUR. 4. MANOJ, S/O.AYYAPPAN, THANIPARAMBATH, AZHIYUR, VADAKARA, KOZHIKODE DISTRICT. G.P. SMT.SMITHA SUKUMARAN FOR R1TO3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF AGREEMENT EXECUTED BY PETITIONER AND R4. P2: TRUE COPY OF NOTICE ISSUED BY R3 TO THE PETITIONER DT.13.5.2005. P3: TRUE COPY OF REPRESENTATION BEFORE R2 ON 26.5.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.17155 of 2005 .................................................................... Dated this the 22nd day of August, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of motor vehicle tax due for a contract carriage bearing Registration No.KLL 745. Admittedly petitioner is the registered owner and his case is that the vehicle was sold to 4th respondent. If petitioner continues to be the registered owner, recovery of motor vehicle tax from the petitioner is permissible by virtue of Section 3(3) of the Kerala Motor Vehicles Taxation Act. In fact there was already an order on 8.6.2005 to seize the vehicle. Government Pleader submitted that the vehicle could not be traced. In the circumstances, W.P. is dismissed leaving freedom to the respondents to recover tax from the petitioner and it is open to the petitioner to proceed against 4th respondent, if he has any tenable grievance against him. C.N.RAMACHANDRAN NAIR Judge pms