IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND APRIL 2008 / 2ND VAISAKHA 1930 WP(C).No. 13407 of 2008(U) -------------------------- PETITIONER: ------------ SABARIGIRISH,MELEVALAPPIL HOUSE,KALADI, EDAPPAL,MALAPPURAM. BY ADV. SRI.I.DINESH MENON RESPONDENTS: ------------- 1. THE REGIONAL TRANSPORT OFFICER, TAXATION OFFICER,PALAKKAD. 2. THE REVENUE SECRETARY,REVENUE DEPARTMENT SECRETARIAT,TRIVANDRUM. ADDL. 3. THE TRANSPORT COMMISSIONER, TRANSPORT BHAVAN, THIRUVANANTHAPURAM. ADDL. R3 IS IMPLEADED SUO MOTU VIDE JUDGMENT BY G.P. SRI. K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.13407 OF 2008 -------------------------------------------- Dated this the 22nd day of April, 2008 JUDGMENT The Transport Commissioner, Transport Bhavan, Thiruvananthapuram, is made additional third respondent. 2. The prayer in the Writ petition is for grant of instalment facility for clearing motor vehicle tax due for a stage carriage. Motor vehicle tax is payable in advance for operation of the stage carriage and it is not proper for this Court to grant instalment facility. Under the existing Rules, the validity of the permit issued to a vehicle is nsot affected even if vehicle is operated without payment of tax. ;In fact, permit is issued to a vehicle only on production of current records which includes proof of payment of motor vehicle tax upto-date for the vehicle. However, validity of permit is not lost for later default in payment of tax. If there is a provision in the Rules for automatic expiry of permit simultaneous with default in payment of motor vehicle tax, in regard to the vehicle, then the same will act as a deterrent against default in payment of tax by vehicle owners. The addl. third respondent is directed to examine the scope of making provision for automatic expiry of permit immediately on default, that is with effect 2 from the date following due date for payment of motor vehicle tax for the vehicle. 3. Since petitioner has come forward with payment of tax in instalments, and since the vehicle was in the custody of the first respondent for some time, as an exceptional case, I grant four equal monthly instalments to the petitioner to clear the arrears on a further condition that petitioner will pay current tax on all due dates. The first instalment of tax with surcharge will be paid on or before 30.4.2008 and balance on or before last day of three succeeding months. If petitioner commits default in payment of any instalment the instalment facility granted herein will stand automatically cancelled and respondents will be free to proceed for recovery of entire arrears due. The observation made in this case is not to be applied in the petitioner's case for the current arrears for which instalment facility is granted. W.P. is disposed of as above. G.P. will forward a copy of this judgment to the addl. third respondent for follow-up action. (C.N. RAMACHANDRAN NAIR) Judge kk 3