IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 33 of 2007(D) ------------------------------------ PETITIONER: -------------------- SRI.JAIS, S/O.CHACKO, VATTAKKUNNEL HOUSE, MONIPPALLY P.O., KOTTAYAM DISTRICT. BY ADV. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: ----------------------- 1. DEPUTY TAHSILDAR (R.R.), PALA. 2. VILLAGE OFFICER, MONIPPALLY, KOTTAYAM DISTRICT. 3. JOINT R.T.O., SUB REGIONAL TRANSPROT OFFICE, PALA. 4. M/S.KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION, PALAYAM, THIRUVANANTHAPURAM. BY ADV. SRI.C.HARIKUMAR - R4 SRI.ARAVINDA KUMAR BABU T.K. - R4 GOVERNMENT PLEADER SRI.NOBLE MATHEW - R1-3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.33/2007 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE NO.KL-5K-1818. EXT.P2:- COPY OF THE TELEGRAM ISSUED BY M/S.SHRI. RAM INVESTMENT LIMITED, ERNAKULAM ON 11.12.2004. EXT.P3:- COPY OF THE NOTICE ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DEMANDING A SUM OF RS.1,37,700/- EXT.P4:- COPY OF THE NOTICE ISSUED UNDER SECTION 34 OF THE REVENUE RECOVERY ACT DEMANDING A SUM OF RS. 1,37,700/-. EXT.P5:- COPY OF THE CIRCULAR NO.31/89 DT. 20.12.1989 ISSUED BY THE TRANSPORT COMMISSIONER , THIRUVANANTHAPURAM. EXT.P6:- COPY OF THE RECEIPT DT. 19.1.07 ISSUED BY THE DEPUTY TAHSILDAR (REVENUE RECOVERY) PALA. EXT.P7:- COPY OF THE DEMAND DRAFT IN FVOUR OF THE IST RESPONDENT DT. 7.3.07 BEARING NO.064012. /TRUE COPY/ P.A. TO JUDGE tss KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No. 33 OF 2007 --------------------------------------- Dated this the 27th day of June, 2008. J U D G M E N T Petitioner approached this Court with certain grievance with regard to the steps taken for recovery of motor vehicle tax. According to the petitioner, after the vehicle is re-possessed by the 4th respondent-financier, he has no liability to pay tax. According to the 4th respondent, the impugned liability is in respect of the period prior to re-possession. 2. In case the petitioner has still any grievance with regard to the period, petitioner may approach the third respondent, in which case, the matter will be duly considered by the third respondent with notice to the petitioner and 4th respondent, and appropriate action in accordance with law will be taken to collect tax either from the petitioner or from the financier. This shall be done within a period of three months from the date of receipt of the representation. This writ petition is disposed of as above. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. W.P.(C) No. 33 OF 2007 J U D G M E N T 27.06.2008