IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 16TH JUNE 2010 / 26TH JYAISTHA 1932 WP(C).No. 18686 of 2010(I) -------------------------- PETITIONER(S): --------------- V.PRADEEP, S/O. V.LAKSHMI AGED 26 EYARS, RESIDING AT KOLOTT HOUSE KOLATHUR PO, KASARAGOD TALUK, KASARAGOD DISTRICT. BY ADV. SRI.T.MADHU RESPONDENT(S): --------------- 1. THE DEPUTY TRANSPORT COMMISSIONER NORTH ZONE, KOZHIKODE PIN 673 001. 2. THE REGIONAL TRANSPORT OFFICER KASARAGOD PIN 671 121. 3. THE VILLAGE OFFICER KOLATHUR VILLAGE, KOLATHUR PO KASARAGOD TALUK, KASARAGOD DISTRICT PIN 679 338. 4. THE TAHASILDAR REVENUE RECOVERY ,KASARAGOD, POIN 671 121. BY GOVT. PLEADER SRI.BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ------------------------------- W.P.(C) No. 18686 of 2010 ------------------------------- Dated this the 16th day of June, 2010 J U D G M E N T Petitioner is stated as aggrieved by Ext.P6 order passed by the first respondent, whereby Ext.P3 appeal preferred by the petitioner, challenging Ext.P2 demand notice issued by the second respondent, seeking to satisfy the liability to pay motor vehicles tax, in respect of stage carriage vehicle, bearing Registration No.KL 14/D 1403, has been turned down, on the ground of delay, without entertaining the merits involved. 2. The learned counsel appearing for the petitioner submits that the petitioner is constrained to rush to this Court, because of the coercive proceedings being pursued by respondents 3 and 4, as borne by Exts.P7 and P8. The learned counsel further submits that the vehicle which originally belonged to the petitioner as above was dismantled years back and that necessary 'G' forms had been submitted by the petitioner in respect of the concerned period before dismantling the same, as borne by Ext.P1, enquiry report. This being the position, W.P.(C) No.18686/2010 2 dismissal of the appeal on the ground of delay is not correct and proper and that the petitioner intends to avail further statutory remedy, by way of revision, under Section 24 of the Kerala Motor Vehicles Taxation Act, by approaching the Commissioner, for which some breathing time is sought for. 2. Heard the learned Government Pleader appearing for the respondents as well. 3. Considering the facts and circumstances, petitioner is relegated to avail the statutory remedy of revision by approaching the concerned authority, if aggrieved in any manner. So as to enable the petitioner to pursue such exercise, all further proceedings pursuant to Exts.P7 and P8 shall be kept in abeyance, for a period of one month. The writ petition is disposed of as above. P.R. RAMACHANDRA MENON JUDGE. nj.