IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 4TH APRIL 2008 / 15TH CHAITHRA 1930 WP(C).No. 6489 of 2008(V) ------------------------- PETITIONER: ------------ BIYADRIS, W/O. (LATE) DAVIS, AGED 65 YEARS, MARY VILASOM, KODUVILA P.O., EAST KALLADA, KOLLAM DISTRICT. BY ADV. SRI.K.G.RADHAKRISHNAN RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT (TAXES) GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE DISTRICT COLLECTOR, KOLLAM. 3. THE TAHSILDAR, REVENUE RECOVERY, KOLLAM. 4. THE VILLAGE OFFICER, KIZHAKKEKALLADA, KOLLAM. BY G.P. SRI.MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF TAX RECEIPT OWNED BY PETITIONER DT.29.7.2006. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.6489 of 2008 .................................................................... Dated this the 4th day of April, 2008. JUDGMENT The petitioner's case is that defaulter is her son and the arrears sought to be recovered is motor vehicle tax arrears due in respect of a vehicle. It is not known why the vehicle itself is not attached and sold, whatever be it's condition. Therefore, there will be direction to the third respondent to attach and sell the vehicle which is in arrears of tax, whatever be it's condition, and also to proceed for recovery against assets of the defaulter. In between, the petitioner will produce title deed of her residential house and if house belongs to her, there will be direction to the Tahsildar not to attach any movables from the house. However, if defaulter has any right in the property, then his rights can be attached and sold. C.N.RAMACHANDRAN NAIR Judge pms