IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 7TH AUGUST 2008 / 16TH SRAVANA 1930 WP(C).No. 12007 of 2006(D) -------------------------- PETITIONER: ------------ P.R.MADHAVAN, S/O.RAMANARAYANAN, PALLATHIL VEEDU, MUTYHAMKUNI, MEPPADY, VYTHIRI, WAYANADU DISTRICT. BY ADV. SRI.LALJI P.THOMAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE REGIONAL TRANSPORT OFFICER, KALPETTA. 3. THE DISTRICT COLLECTOR, KALPETTA, WAYANADU. 4. THE DEPUTY THAHASILDAR (RR), THALUK OFFICE, VYTHIRI. ADDL. RESPONDENT: 5. M/S.S.K.INVESTMENTS FINANCIER, 56/2 AUDIAPPA NAIKAN STREET, SAWCARPETE, CHENNAI-79. (ADDL. R5 IS IMPLEADED AS PER ORDER IN I.A. NO.6089/2006 DT.9.5.2006.) R1 TO R4 BY G.P. SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF R.R. NOTICE ISSUED BY R4 TO THE PETITIONER DT.1.9.2005. P2: TRUE COPY OF REPRESENTATION DT.5.11.2005 SUBMITTED BY PETITIONER BEFORE R3. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.12007 of 2006 .................................................................... Dated this the 7th day of August, 2008. JUDGMENT The petitioner, registered owner of a jeep bearing registration No.KL12-822, is challenging recovery proceedings for recovery of arrears of motor vehicle tax due in respect of the vehicle. The case of the petitioner is that the financier has repossessed the vehicle and therefore, liability is on the financier. Section 3(3) of the Motor Vehicles Taxation Act authorises recovery from registered owner and from person in possession and control of the vehicle. If petitioner was not in possession and control of the vehicle and he was deprived of possession, it was for him to file Form G for granting exemption. Subject to exemption if any granted, recovery can be made from the petitioner or from the financier. The W.P. is disposed of with the above observation. C.N.RAMACHANDRAN NAIR Judge pms