IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 35923 of 2009(I) -------------------------- PETITIONER(S): --------------- K.P. RAJAN, S/O. CHATHU, VAZHAHIL HOUSE, KAVUMBHAGAM, THALASSERY. BY ADV. SRI.G.PRABHAKARAN RESPONDENT(S): --------------- 1. THE JOINT REGIONAL TRANSPORT OFFICER, THALASSERY. 2. THE DISTRICT COLLECTOR, KANNUR. 3. THE TAHSILDAR (RR), THALASSERY. 4. THE VILLAGE OFFICER, THIRUVANGAD VILLAGE, THALASSERY TALUK. GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 35923 of 2009 ---------------------------------------- Dated, this the 18th day of January, 2010 J U D G M E N T The petitioner is aggrieved of the steps taken by the respondents for realisation of the arrears of Motor Vehicles Tax in respect of the goods carriage bearing No. KL-11/1879, which belongs to the petitioner. The case of the petitioner is that, the vehicle was not being operated for quite long and it was dismantled on 30.09.2006, after which date, there cannot be any liability for the petitioner to clear the alleged tax, more so when, according to the petitioner, fitness Certificate was valid only till 30.08.2007. 2. In response to the averments made in the Writ Petition, the 1st respondent has filed a statement, contending that the petitioner, pursuant to the issuance of the demand notice, had approached the Government for providing some breathing time to clear the liability. After considering the facts and circumstances, the Government had permitted the petitioner to clear the liability by way of ‘ten’ equal monthly instalments, after satisfying the 1/3 of the liability on or before 30.08.2006, which in turn was endorsed in the RC Book for due remittance. Even though, the petitioner had remitted /13 of the above WP(C) No.35923/2009 2 liability, the balance amount was not satisfied on time which led to the recovery proceedings. 3. With regard to the dismantling of the vehicle, it is stated in paragraph 3 of the said statement that the demand notice for arrears of tax due for the entire period till 30.09.2008 was issued to the registered owner on 17.09.2008 and it was in response to the said notice, that the petitioner intimated that the vehicle was scrapped on 30.09.2006, i.e., two years back. It is also pointed out that, the registration certificate of the vehicle was not surrendered and no surrender application was filed on time. That apart, the vehicle was also having a 'hire purchase agreement' with the financier in Madras and no 'NOC' from the financier was ever produced, despite the service of notice by registered post in this regard. 4. Considering the circumstances, particularly in view of the above unrebutted facts as brought to the notice of this Court and also in view of the admitted fact that the intimation was served as to the dismantling of the vehicle only pursuant to the notice issued by the respondents demanding the tax arrears in the year 2008, this Court finds that, the petitioner being the registered owner of the vehicle, is very much liable to pay the tax till the quarter ending on 30th September, 2008 and this being the position, absolutely no interference is wanted in this Writ Petition. However, considering the extent of liability, the petitioner is WP(C) No.35923/2009 3 permitted to clear the amount shown in Ext.P5 by way of ‘four’ equal monthly instalments, the first of which shall be effected on or before the 31st of this month, followed by similar instalments to be effected on or before the 25th of the succeeding months. Subject to the above, the recovery proceedings shall be kept in abeyance and it is made clear that, if any default is committed by the petitioner, in satisfying the liability as above, the respondent Bank will be at liberty to proceed with further steps for realisation of the entire amount in a lump sum, pursuing such steps from the stage where it stands now. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc