IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 16TH NOVEMBER 2010 / 25TH KARTHIKA 1932 WP(C).No. 34421 of 2010(C) -------------------------------------- PETITIONER(S): ---------------------- MANIKANDAN, THAZHEKATTU HOUSE, P.O.KALLUR, AMBALLUR, THRISSUR. BY ADV. SRI.I.DINESH MENON RESPONDENT(S): ------------------------- 1. THE REVENUE SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, TRIVANDRUM-1. 2. THE REGIONAL TRANSPORT OFFICER/ TAXATION OFFICER, THRISSUR-680 020. R1 & R2 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 34421 of 2010 --------------------------------- Dated this the 16th day of November, 2010 JUDGMENT The limited prayer in this writ petition is to permit the petitioner to make payment of arrears of motor vehicle tax due with respect to vehicle KL-01 AC 6606, in instalments. It is submitted that, tax with respect to the period from 1.4.2009 to 31.12.2010 is in arrears. According to the petitioner, the vehicle was not in operation during the relevant period. But he could not claim exemption from payment of tax by filing appropriate G- Forms. It is submitted that due to financial stringency the petitioner is not in a position to make payment of the entire amount within a short time. Hence the petitioner is seeking permission to pay the entire amount in instalments. 2. Having considered the facts and circumstances, I am of the view that the petitioner can be permitted to make payment of the amount within a reasonable time, in instalments. 3. Accordingly, the writ petition is disposed of directing the 2nd respondent to accept motor vehicle tax due with respect to WP(C).No.34421/2010 2 the vehicle KL-01 AC 6606, if the petitioner remits the entire arrears in 3 equal monthly instalments falling due on or before 30.11.2010 and on or before the last day of two succeeding months. 4. It is made clear that on payment of the first instalment of arrears of tax the petitioner shall be permitted to operate the vehicle subject to the condition of his filing an undertaking before the 2nd respondent to the effect that he will not part with ownership or possession of the vehicle until the entire arrears of tax is cleared payment. The tax amount as directed above shall be accepted on production of no objection certificate, from the authorities of the Kerala Motor Transport Workers Welfare Fund. 5. It is also made clear that the direction given above will not stand in the way of the respondents proceeding against the vehicle if there is any other charge pending and if there is any other arrears with respect to any other periods. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).No.34421/2010 3