IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 4TH NOVEMBER 2010 / 13TH KARTHIKA 1932 WP(C).No. 32077 of 2010(H) -------------------------- PETITIONER(S): --------------- SHAJAHAN, VARUVILA VEEDU, PALLICKAL, THIRUVANANTHAPURAM. BY ADV. SRI.O.D.SIVADAS RESPONDENT(S): --------------- THE REGIONAL TRANSPORT OFFICER, ATTINGAL - 695 101. BY GOVT. PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.32077 of 2010-H ---------------------------------------- Dated this the 4th day of November, 2010. J U D G M E N T The petitioner is the owner of a contract carriage vehicle bearing No.KL 03/A 4122. Admittedly the motor vehicles tax with respect to the vehicle is in arrears from 1.7.2008 onwards, and the vehicle was taken into custody by the Assistant Motor Vehicles Inspector, Adoor for non- payment of tax. It is further admitted that the vehicle is still in the custody of the police authorities, since the petitioner had failed to produce proof regarding payment of tax. Ext.P1 is the memo issued by the respondent demanding payment of tax for the period of 1.7.2009 to 30.9.2009. Eventhough the petitioner had raised various challenges against Ext.P1, it is conceded by learned counsel for the petitioner that he is ready and willing to make payment of the entire arrears of motor vehicles tax due from 1.7.2008 onwards including the demand raised under Ext.P1, subject to rights of the petitioner to claim refund if any entitled on W.P(C) No.32077 of 2010-H 2 the basis that the vehicle was not put to use during the relevant periods. The only limited prayer of the petitioner is to permit payment of the entire arrears of motor vehicles tax in a phased manner within a reasonable time. 2. Learned Government Pleader, on the basis of instructions, submitted that the petitioner had earlier approached the State Government seeking instalment facility for payment of the tax amount due and inspite of such facility granted by the Government, he had failed to effect payment of the amounts. 3. Having considered the fact that the petitioner is only seeking a direction for permitting payment of arrears of tax in instalments, I am of the view that such a relief can be granted on an equitable basis. 4. Under the above circumstances, the writ petition is disposed of directing the respondent to accept arrears of motor vehicles tax due with respect to vehicle bearing No.No.KL 03/A 4122, if the petitioner makes payment of the entire amount of tax along with additional tax if any due, in 6 (six) equal monthly instalments falling due on or before W.P(C) No.32077 of 2010-H 3 31.12.2010 and on or before the last day of succeeding months. 5. If the petitioner make payment of an amount equivalent to two monthly instalments mentioned above, the first respondent shall release the vehicle and permit the petitioner to operate the same, provided there is no other charges against the vehicle and no other legal impediments for release of the vehicle, subject to condition of the petitioner furnishing an undertaking before the respondent, in the form of an affidavit, to the effect that he will not part with ownership or possession of the vehicle unless the entire arrears is cleared payment and he will not do any action which will cause diminision of value of the vehicle. 6. It is made clear that on the event of default in payment of any one of the future instalments the respondent will be free to recover custody of the vehicle and to proceed against for realising the amounts as permissible under law. C.K.ABDUL REHIM JUDGE ab